Nontaxable Sales

Exemptions

Photography sales to certain types of customers and for certain uses are not taxable.

You must charge sales tax unless the customer gives you a completed Form ST3, Certificate of Exemption. The customer must complete the following required sections on the form:

• Purchaser’s name and address
• Purchaser’s identification number
• Type of business
• Reason for exemption
• Signature

Keep the completed Form ST3 in your records.

Out-of-State Sales

Photography delivered to customers outside of Minnesota is not subject to Minnesota tax. No exemption certificate is required.

You must maintain records that show the items were shipped to a customer outside of Minnesota. Tax may be due in the state where the photography was delivered