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Special Exemptions and Nonprofits

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You must apply to the Minnesota Department of Revenue to obtain a special exemption or to have nonprofit exempt status.

Special Exemptions

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

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.