You must apply to the Minnesota Department of Revenue to obtain a special exemption for the following:

• Direct Pay authorization
• Motor Carrier Direct Pay application
• Sales tax exemption for nonprofit organizations
• Resource recovery facility exemption

Nonprofit organizations may purchase some items exempt from sales tax only if they apply and are approved for Nonprofit Exempt Status – Sales Tax. They must give their vendor a completed Form ST3, Certificate of Exemption.

For more information, see Nonprofit Organizations.