Fillable Form St11 - Capital Equipment Refund Claim (Page 2 of 4) in pdf

Instructions for Form ST11

If you buy or lease qualifying capital equip-

How to file

ning 90 days after the refund claim is filed.

ment for use in Minnesota, you may receive

(A claim is considered filed when we have

Complete this form and attach all required

a refund of the sales tax paid. If the vendor

received all necessary documentation.)

documentation and any additional informa-

does not collect sales tax, you must pay use

tion that may help to explain your claim.

We may apply any tax refund, including in-

tax directly to the Department of Revenue,

We must receive all supporting documen-

terest, against any outstanding tax you owe

and then file a refund claim for the tax paid.

tation before we will take action on your

(within the applicable period of limitations).

claim. No refunds will be made for amounts

The equipment must be used for:

The balance, if any, will be refunded to you.

of $1.00 or less.

• manufacturing, fabricating, mining or

If any portion of your claim is denied, you

You must be current in filing your sales

refining tangible items to sell at retail;*

may appeal informally to the Department

and use tax returns or your refund may be

of Revenue’s Appeals Division or formally

• transmitting results by a customer of

delayed.

in either the Minnesota Tax Court, Min-

an on-line computerized data retrieval

nesota District Court in the county of your

If you have an attorney or agent file this

system to sell at retail;

residence or principal place of business, or

claim on your behalf, attach Form REV184,

• generating electricity or steam to sell at

in District Court for Ramsey County.

Power of Attorney.

retail.

Mail or e-mail Form ST11 and the required

Other types of refund claims

*You must use the equipment at least 50

documentation to the address on the form.

To claim a refund of taxes listed below, use

percent of its operating time to produce

the form indicated. Forms are available on

items sold at retail. If you are a contractor

Required documentation

our website at

who installs or makes improvements to real

You must include all of the following with

property and use the equipment for these

To claim a refund on:

Use Form:

your claim. Documentation may be sent

activities 50 percent or more of its operating

electronically on a CD or to the email ad-

• Sales tax incorrectly

time (such as, installing cabinets or roof-

dress listed on the bottom of Form ST11.

paid by purchaser . . . . . . . . . ST11-PUR

ing, doing road building or improvements,

• Job Opportunity Building

or landscaping), the equipment does not

1.A description of your business activity.

Zone (JOBZ) purchases . . . . ST11-PUR

qualify for a refund.

2. A listing of additions to capital assets

• Tax paid on construction

For more information about the types of

and leased equipment.

materials for a correctional

activities that qualify, refer to Sales Tax Fact

3. Copies of the entire lease(s) involved

facility . . . . . . . . . . . . . . . . . . . . . . ST11-P

Sheet 103, Capital Equipment.

including all schedules. Include one

• Tax paid on periods audited

You may file a total of two claims per calen-

invoice from the claim period showing

for sales and use taxes . . . . . . ST11-AUD

dar year.

the tax.

• Tax paid on items for business

4. Copies of the use tax accrual sheets

If your Minnesota tax ID number changed

use in a city designated as a

showing that use tax was paid on the

during the claim period, a separate claim

border city zone . . . . . . . . . . . . . ST11-P

capital equipment purchased.

form must be filed for each tax ID number.

• Tax paid by an interstate motor

5. Form ST11-REF, or similar spreadsheet,

carrier before MCDP authorization

Filing deadlines

with the following information (see

was issued . . . . . . . . . . . . . . . . . . . ST11-P

When the basis for filing a capital equip-

sample on page 3):

• Tax paid by an interstate motor

ment refund claim is for sales tax paid to

• project number (if applicable);

carrier after MCDP authorization

a seller, the claim must be filed within 3½

• invoice date;

was issued . . . . . . . . . . . . . . . . ST11-PUR

years from the 20th day of the month fol-

• invoice number;

lowing the month of the invoice date for the

• Tax paid on elevators and

• vendor name;

purchase of the capital equipment.

building materials used to install

• equipment purchased;

or construct a chair lift, ramp

When the basis for filing a capital equip-

• whether sales or use tax was paid;

or elevator for the disabled . . . . ST11-P

ment refund claim is for use tax paid

• month/year tax was paid;

• Tax paid on low-income

directly to the state, the claim must be filed

• purchase price;

housing building materials . . . . ST11-P

within 3½ years from the due date of the

• total tax paid;

return on which the use tax was due, or one

• amount of state tax refund claimed;

• Tax remitted by utility

year from the date of an order assessing tax,

• amount of local tax refund claimed;

companies on utilities for

if the tax, penalties and interest shown on

and

multiple periods . . . . . . . . . . . . . ST11-UL

the order have been paid in full, whichever

• detailed description of how equip-

• Tax paid on a park trailer . . . . . . ST11-P

period expires later.

ment is used.

Information and assistance

If you and the Department of Revenue

We may request additional documentation

If you need additional information or help

consent to extend the time for assessing the

including copies of invoices.

to complete this form, call 651-296-6181 or

tax, you may file a claim for refund within

Claims allowed or denied

1-800-657-3777. TTY: Call 711 for Minne-

the extended period.

We will review your claim and notify you in

sota Relay.

writing if it is allowed or denied.

We’ll provide information in another format

If any part of the claim is allowed, we will

upon request to persons with disabilities.

issue you a refund of the excess tax paid

plus interest. Interest is computed begin-

Form St11 - Capital Equipment Refund Claim Page 2

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