Instructions For Form St-3al - Minnesota Department Of Revenue
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1Instructions for Form ST-3AL
Seller information
Purchaser information
Minnesota tax ID number. Fill
in your Minnesota tax ID number if
Accept this certificate only when it
Use this certificate when you
you have one.
has been properly completed by
purchase taxable items in
your customer. If the customer
Minneapolis or Rochester that you
If you do not have a number and
cannot provide all information
or your agent will transport outside
are not required to collect and
requested, charge the customer the
the city limits to use in a trade or
report sales and use tax in
applicable local sales tax. You may
business in Minnesota. Do not use
Minnesota, select the reason in the
later refund the sales tax if the
this certificate in Cook County,
box below that best describes your
customer gives you a properly
Mankato or St. Paul.
situation, and check the appropriate
completed exemption certificate.
box on the front of this certificate.
Do not use this certificate when you
You, as the seller, are responsible
purchase items to use in a trade or
If you need help completing this
for collecting sales tax on all taxable
business outside Minnesota (use
certificate, or if you have questions
sales to your customers unless you
Form ST-3A), for resale purposes
about local sales tax laws or rates,
can substantiate your exempt sales
(use Form ST-5), or when you
call or write our office (see
with proper certificates.
purchase items that are exempt by
“Information and assistance”).
law for other purposes, such as raw
If you need help determining if an
materials that become part of a
item is taxable or the tax rate that
product manufactured for resale
applies, call or write our office (see
(use Form ST-3).
below).
Information and
assistance
A You are a wholesaler and do not make direct retail sales to customers
If you need more information or
and are not required to have a sales tax permit.
help to complete this certificate, call
(612) 296-6181 or toll-free 1-800-
B You are a manufacturer and are not required to have a sales tax
657-3777. You may also write to:
permit.
MN Dept. of Revenue
C Your business does not involve making taxable retail sales (examples
Sales and Use Tax Division
are farming, real estate or nontaxable services).
Mail Station 6330
St. Paul, MN 55146-6330
D You are an exempt government agency or other nonprofit exempt
organization and are not required to have a sales tax permit.
Hearing, speech or visually
Note: Most local government agencies must pay tax.
impaired? TDD users may contact
the department through the Minne-
E Other (state the reason your business is not required to have a sales
sota Relay Service. Call (612) 297-
tax permit or registration number).
5353 or 1-800-627-3529; ask for
(612) 296-6181.
If you need information in an
alternative format, such as Braille,
large print or cassette tape, we will
provide it.
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Parent category: Financial