Minnesota Certification Exemption (Page 3 of 4) in pdf

Exemption descriptions

Use Form ST3, Exemption Certificate, to

• Outpatient surgical centers that

Resource recovery facilities. Applies to

qualify as charitable under IRC 501(c)(3)

equipment used for processing solid or

claim the following exemptions. Fact sheets

can use this certificate without an

hazardous waste (after collection and before

are available for some of the items as noted.

exemption number or may apply for an

disposal) at a resource recovery facility. You

Call our office for details about other

ES# from the Department of Revenue.

must apply for and receive approval from

exemptions not listed here.

the Department of Revenue. Enter the CN#

• Religious and educational organiza-

on Form ST3.

tions. Churches, schools, school districts,

Agricultural or industrial production.

scouts, youth groups, etc., operated

Other exemptions

Materials and supplies used or consumed in

exclusively for religious or educational

agricultural or industrial production of

purposes can use Form ST3 without an

Airflight equipment. Must be purchased

items intended to be sold ultimately at retail.

exemption number or may apply for an

by an airline company taxed under M.S.

Does not cover machinery, tools (except

ES# from the Department of Revenue.

270.071 through 270.079.

qualifying detachable tools and special

• Senior citizen groups. Groups must

Ambulances (leases of vehicles used

tooling), accessories, furniture and fixtures

limit membership to senior citizens age

as ambulances). Must be used by an

used to produce a product. Fact Sheet 100,

55 or older, or under 55 but physically

ambulance service licensed by the EMS

Agricultural Production, or Fact Sheet 145,

disabled. They must apply for and receive

Regulatory Board under section 144E.10.

Industrial Production.

an ES# from the Department of Revenue

Aquaculture production equipment.

and enter it on Form ST3.

Direct pay. Allows the buyer to pay sales

Qualifying aquaculture production

tax on certain items directly to the state

Motor carrier direct pay. Allows motor

equipment, and repair or replacement parts

instead of to the seller. Applicants must be

carriers to pay tax directly to the state when

used to maintain and repair it. Fact Sheet

registered to collect sales tax in order to

they lease mobile transportation equipment

130, Aquaculture Production Equipment.

qualify and must apply for and receive

or buy certain parts and accessories.

approval and a DP# from the Department

Automatic fire-safety sprinkler sys-

Applicants must be registered for sales tax in

of Revenue. Enter the DP# on Form ST3.

tems. Fire-safety sprinkler systems and all

order to apply. You must apply for, and

component parts (including waterline

receive approval and MCDP# from the

Exempt organizations. Must be a

expansions and additions) are exempt when

Department of Revenue. Enter the MCDP#

government or nonprofit organization as

installed in an existing residential dwelling,

on Form ST3. Fact Sheet 107, Interstate

described below. Cannot be used to buy

hotel, motel or lodging house that contains

Motor Carriers.

meals and lodging exempt, except for the

four or more dwelling units.

federal government.

Multiple points of use. Taxable services

Biosolids processing equipment.

or electronically delivered computer

• Charitable organizations. Must be

Equipment designed to process, dewater

software that is made available for use in

operated exclusively for charitable

and recycle biosolids for wastewater

more than one taxing jurisdiction at the

purposes. You must apply for and receive

treatment facilities of political subdivisions

same time. Purchaser is responsible for

an ES# from the Department of Revenue.

and materials incidental to installation of

apportioning and remitting the tax due to

Enter the number on Form ST3. (Some

that equipment.

each taxing jurisdiction.

nonprofit organizations do not qualify for

sales-tax exemption.)

Bullet-resistant body armor. Must be

Percentage exemption.

• Chore/homemaking services

purchased by a licensed peace officer, or a

• Percentage exemptions may be claimed

purchased by a local government

state or local law-enforcement agency.

for advertising materials for use

specifically for elderly and disabled.

outside Minnesota or local taxing area.

Emergency rescue vehicle repair and

• The federal government may provide

Purchaser must enter exempt percentage

replacement parts. Must be purchased by

purchaser orders, payment vouchers,

on Form ST3. Fact Sheet 133, Advertising

a government entity and attached to an

work orders or complete Form ST3.

– Creative Promotional Services.

emergency rescue vehicle. Emergency rescue

• Hospitals owned by a local government

vehicles are fire trucks, hook and ladder

• Exemption applies to percent of utilities

or that qualify as charitable under IRC

trucks, ambulances and pumper trucks.

used in agricultural or industrial

501(c)(3) can use this certificate without

Marked squad cars and fire-chief cars are

production. General space heating and

an exemption number or may apply for

not considered rescue vehicles. Fact Sheet

lighting is not included in the exemption.

an ES# from the Department of Revenue.

135, Fire Fighting, Police and Emergency

Purchaser must enter exempt percentage

Equipment.

on Form ST3. Fact Sheets 100, Agricultural

• Libraries. Includes public, county law,

Production; and 129, Utilities Used in

state agency, and the state and legislative

Emergency vehicle accessory items

Production.

libraries.

used to initially equip marked police cars,

fire trucks, hook and ladder trucks, pumper

• Nursing homes owned by a local

Resale. Items or services must be pur-

trucks and ambulances. Fact Sheet 135, Fire

government or that qualify as charitable

chased for resale in the normal course of

Fighting, Police and Emergency Equipment.

under IRC 501 (c)(3) can use Form ST3

business.

without an exemption number or may

Continued

apply for an ES# from the Department of

Revenue.

Minnesota Certification Exemption Page 3

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