Off-road vehicles sold to another dealer for resale are exempt from tax. The dealer must give you a completed Form ST3, Certificate of Exemption.

Generally, ATVs do not qualify for an exemption from sales tax. If the customer uses an ATV more than 50 percent of its operating time in agricultural production, it may qualify for the farm machinery exemption. The purchaser must give you a completed Form ST3, Certificate of Exemption.

If you sell an off-road vehicle to a customer who does not live in Minnesota, where the customer takes possession of the item determines if Minnesota sales tax is due on the sale.