Form St-19 - Operator Certificate Of Compliance (Page 2 of 2) in pdf

Information for sellers and event operators

Sales tax registration

Information and assistance

Operators/organizers of craft,

antique, coin, stamp or comic book

To register for a Minnesota tax ID

If you have questions or want fact

shows; flea markets; convention

number, call (651) 282-5225 or

sheets on specific sales tax topics, call

exhibit areas; or similar events are

1-800-657-3605.

(651) 296-6181 or 1-800-657-3777.

required by Minnesota law to get

A registration application

Most sales tax forms and fact sheets

written evidence that persons who

(Form ABR) is also available on our

are also available on our web site at

do business at the show or event

web site.

have a valid Minnesota tax ID

number.

For information related to sellers and

event operators, see fact sheet #148,

If a seller is not required to have a

Special Event Exhibitors, and #149,

Minnesota tax ID number, the

Operators of Selling Events.

seller must give the operator a

written statement that items

TTY users may contact the depart-

offered for sale are not subject to

ment through the Minnesota Relay

sales tax. All operators (including

Service at 1-800-627-3529.

operators of community sponsored

We’ll provide information in an

events and nonprofit organiza-

alternative format upon request to

tions) must obtain written evidence

persons with disabilities.

from sellers.

Nonprofit fund-raising – M.S. 297A.256, subd. 1(c)

An exemption is provided for certain fund-raising sales by nonprofit organizations. The nonprofit

organization can be any nonprofit charitable, religious, educational, civic, fraternal, senior citizen, or

veterans’ group and any unit of government. Their sales are exempt if the following requirements are met:

1. The profits must be used exclusively for charitable, religious or educational purposes.

No part of the net earnings of the organization can benefit a private individual.

2. The exemption is limited to no more than 24 selling days a year.

3. Separate accounting records must be kept for each fund-raising event, including all receipts and

disbursements. All expenses must be documented.

Fund-raising events held on premises leased or occupied for more than five days but fewer than 30 days

do not qualify for the exemption.

Form St-19 - Operator Certificate Of Compliance Page 2

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