Miscellaneous Sales

Parts and repairs on employee vehicles are taxed the same as repairs for other customers. See the table below for details.

Sales tax may apply if you sell or lease equipment or other items used in your business. For more information, see Isolated and Occasional Sales.

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.

For more information, see the Government – Federal and Foreign Diplomats Industry Guide.

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.

For more information, see the Government – State Agencies Industry Guide.

Sales to certain local governments may be taxable. To claim exemption on qualifying purchases, the local government must give you a completed Form ST3, Certificate of Exemption.

For more information, see Government -  Local Governments Industry Guide.

Certain purchases by nonprofit organizations are exempt from tax. To claim exemption, the nonprofit must give you a completed Form ST3, Certificate of Exemption.

For more information, see the Nonprofit Organizations Industry Guide.