COVID-19 Penalty Relief: You may ask us to cancel or reduce filing or payment penalties if you have a reasonable cause or are negatively affected by the COVID-19 pandemic. For more information, updates, and resources, see Our Response to COVID-19.
Sales to federal agencies or other federal entities are exempt from tax. The federal agency must give you a purchase order, payment voucher, work order, or a completed Form ST3, Certificate of Exemption.
The state of Minnesota uses a Direct Pay Authorization. State agencies pay the Department of Revenue directly on most purchases. Purchase orders issued by Minnesota state agencies include the necessary direct pay information. Minnesota state agencies do not need to provide a completed Form ST3, Certificate of Exemption.