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  • Exempt Dental Items

    The following is a list of items that are not taxable when purchased and used by a licensed dentist or other health care professional.
    https://www.revenue.state.mn.us/guide/exempt-dental-items

  • Contracts with Exempt Organizations

    When you contract with an exempt organization (churches, schools, government agencies), you will generally owe sales tax on purchases of materials and supplies.
    https://www.revenue.state.mn.us/guide/contracts-exempt-organizations

  • Study of Pollution Control Exemption

    https://www.revenue.state.mn.us/sites/default/files/2011-11/acp_10_pollution.pdf

  • F0003 Exemption Certificate

    https://www.revenue.state.mn.us/sites/default/files/2022-01/F0003_Exemption_Certificate.pdf

  • Legend Drug Exemption Calculator

    Use this calculator to determine your allowable Legend Drug Exemption for Provider, Hospital, or Surgical Center Tax.
    Last Updated:
    https://www.revenue.state.mn.us/legend-drug-exemption-calculator

  • Destination Medical Center Exemption

    The destination medical center (DMC) construction exemption is effective July 1, 2015.  Materials used to construct or improve buildings and infrastructures are exempt if the project is both:
    Last Updated:
    https://www.revenue.state.mn.us/destination-medical-center-exemption

  • Application for Nonprofit Exempt Status

    Minnesota law exempts certain nonprofit organizations from paying sales and use tax on their purchases used to perform the charitable, religious, or educational functions of the nonprofit organization.
    Last Updated:
    https://www.revenue.state.mn.us/application-nonprofit-exempt-status

  • Qualifying for Nonprofit Exempt Status

    Minnesota law exempts certain nonprofit organizations from paying Sales and Use Tax. To get this exemption, an organization must apply to the Minnesota Department of Revenue for authorization, known as Nonprofit Exempt Status.
    https://www.revenue.state.mn.us/guide/qualifying-nonprofit-exempt-status

  • Federal Financial Institution Exemption

    Purchases made by federally chartered credit unions and federal agencies are exempt from sales and use tax. However, employee purchases are taxable even if reimbursed by the federal government.
    https://www.revenue.state.mn.us/guide/federal-financial-institution-exemption

  • Revenue Notice #21-04: Charitable Organization Exemption – Clarification of Qualifications for Exempt Status

    Introduction     This Revenue Notice clarifies the factors that must be satisfied for an organization to qualify for sales tax exempt status as a charitable organization under Minnesota S
    https://www.revenue.state.mn.us/revenue-notice/21-04-charitable-organization-exemption-clarification-qualifications-exempt-status