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Last Updated: 8/21/2017

General Nontaxable Purchases

Purchases for resale

You do not pay sales tax on taxable purchases for resale. Give your vendor a completed Form ST3, Certificate of Exemption. Specify the Resale exemption.

Metropolitan Council exemption

Currently, the Metropolitan Council may purchase buses and light rail trains exempt from sales tax. Starting January 1, 2017, the Metropolitan Council qualifies for the local government exemption.

For more information, see the Fact Sheet 176, Local Governments-Cities, Counties, and Townships and the Motor Vehicle Industry Guide.

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