Minnesota Certification Exemption Page 2
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4Exemption reason codes
D. Motor carrier direct pay
• Handicapped accessible (building
See the descriptions on pages 3
Motor carrier direct-pay number issued
materials)
and 4 for more information about
by Department of Revenue.
• Handicapped accessible (vehicle costs)
the following exemptions.
• Horse materials
E. Multiple points of use
Services or electronically delivered
• Logging equipment
computer software that is made available
• Materials for business use in a state
A. Agricultural and
for use in more than one taxing jurisdic-
where no sales tax applies
industrial production
tion at the same time.
Materials and supplies used or consumed
• Materials used to provide taxable
in agricultural or industrial production
services
F. Percentage exemptions
of items intended to be sold ultimately at
• Advertising materials for use outside
• Medical supplies for a health-care
retail. Does not cover machinery, tools
Minnesota or local taxing area.
facility
(except qualifying detachable tools and
• Packing materials used to ship house-
• Utilities used in agricultural or
special tooling), accessories, furniture and
hold goods outside Minnesota
industrial production.
fixtures used to produce a product.
• Poultry feed
G. Resale
B. Direct pay
• Prizes used for games at fairs or other
Items or services purchased for resale.
Direct-pay number issued by Depart-
events lasting fewer than six days
ment of Revenue. Cannot be used for
H. Resource recovery facility
• Repair or replacement parts used in
meals, lodging and most services.
Issued CN number by Department of
another state/country as part of a
Revenue.
maintenance contract
C. Exempt organizations
• Charitable (ES# required)
• Ship replacement parts and lubricants
I. Other exemptions
• Chore/homemaking services for elderly
• Ski area items
• Airflight equipment
and disabled
• State or local government agency from
• Ambulances
• Federal government
another state
• Aquaculture production equipment
• Hospitals
• Taconite production items
• Automatic fire-safety sprinkler systems
• Libraries
• Telecommunications equipment
• Biosolids processing equipment
• Nursing homes
• Townships (gravel, machinery, and
• Bullet-resistant body armor
equipment used for road and bridge
• Outpatient surgical centers
• Emergency-vehicle accessories
maintenance)
• Religious and educational (churches,
• Emergency-rescue-vehicle repair
schools, school districts, scouts, youth
• TV commercials
• Exempt publications
groups, etc.)
• Veteran organizations
• Farm machinery
• Senior citizen group (ES# required)
• Waste-management containers and
• Firefighter equipment
compactors
• Wind energy systems
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