MINNESOTA Department of Revenue
Sales and use tax
Certificate of Exemption
ST-3AL
For taxable items purchased for business use outside city limits
Read instructions on back before completing. Do not use this certificate if another certificate is applicable.
Purchaser: Complete this certificate and give it to the seller. Seller: Keep this certificate as a part of your records.
Incomplete certificates cannot be accepted in good faith.
Name of authorized purchaser
Minnesota tax ID number
Name of purchaser’s business
If you do not have a Minnesota tax ID number,
read the instructions on the back and check the
appropriate box below.
Business address
City
State
Zip code
A
B
C
D
E
Name of seller from whom you are purchasing merchandise
Address
City
State
Zip code
Describe the merchandise normally sold in your business.
Describe the merchandise for which you are claiming exemption.
To qualify for exemption, the merchandise must be used in a trade or business at the location to which it is transported and may
not be returned to the city where purchased except in the course of interstate or intrastate commerce.
This purchase is exempt from
Minneapolis or
Rochester sales tax because:
The merchandise will be used in a trade or business outside the city limits.
The merchandise will be used on a construction contract outside the city limits.
City or location in Minnesota to which the merchandise is being shipped or transported
I declare that the information on this certificate is correct and complete to the best of my knowledge and belief. (PENALTY—If
you try to evade paying sales tax by using an exemption certificate for merchandise that will be used for purposes other than
those being claimed, you may be fined $100 under Minnesota law for each transaction for which the certificate is used.)
Signature of authorized purchaser
Title
Date
Stock No. 2100032
Printed on recycled paper with 10% post-consumer waste using soybased ink.
(Rev. 8/95)
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