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Miscellaneous Exemptions

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Some items and services are exempt from sales tax depending on who purchases the item or service, as listed in the following table.

Exemption	Requirements	Who does the exemption apply to?
Bullet resistant body armor	It must provide the wearer with ballistic and trauma protection. Note: The exemption does apply to helmets.	State agencies, local government entities, and licensed peace officers as defined in M.S. 626.84, subd. 1.
Chore and homemaking services	The services must be provided to elderly or disabled individuals.	Local government entities.
Firefighter personal protective equipment	Clothing, canister filter masks, personal alert safety systems, OSHA required equipment, helmets, googles, and face shields as defined in M.S. 297A.70 subd. 3(b). Note: The exemption does not apply to fire extinguishers and foam. Refilling, checking and tagging fire extinguisher services are not taxable.	Volunteer fire departments, municipal fire departments, fire protection districts, or a fire company that provides fire protection to the state or local government entity.
Monitoring and electric surveillance	Fees for in-home detention monitoring are exempt if they are required by court order or the Minnesota Department of Corrections at the direction of a county.	Not applicable.
Petroleum products	Must be used in ambulances, marked police vehicles, fire apparatus, fire-suppression support vehicles (identifiable and not required to register or display number plates), and transit system with required subsidy.	Not applicable.
Removal of trees, bushes, shrubs	Must be for the construction or maintenance of roads, trails, and firebreaks.	State agencies and local government agencies.
Repair and replacement parts for emergency vehicles	Emergency rescue vehicles, fire trucks, and fire apparatus.	Local government agencies.
Solid waste machinery and equipment	For mixed municipal solid waste management services at a solid waste disposal facility. Note: The exemption does not apply to motor vehicles.	Solid Waste Disposal facility as defined in M.S 115A.03, subd. 10.
Wastewater treatment equipment	The equipment must be designed to process dewater and recycle biosolids. The exemption includes materials incidental to installing the equipment.	Wastewater treatment facilities of a local government entity.
Transit vehicles and repair parts	Must be used for transit operations as defined in M.S. 174.90, including, but not limited to, Northstar Corridor Rail project.	Metropolitan Council and the Minnesota Department of Transportation.
Water	Must be used directly in providing public safety services to fight fires or protect property.	Volunteer fire departments, municipal fire departments, fire protection districts, or a fire company that provides fire protection to the state or local government entity.