Sales Tax Fact Sheet - Sales To Governments - Minnesota Department Of Revenue (Page 3 of 4) in pdf

tion does not extend to purchases made by contractors

Firefighter personal protective equipment.

performing services on behalf of a town.

Fuel products

The township exemption does not apply to purchases of

•

for use in ambulances

lodging, prepared food, liquor, and beverages.

•

for use in marked police vehicles

•

for use in fire apparatus including fire-suppression

The township exemption does not apply to motor vehi-

support vehicles, if the general appearance is unmis-

cles, except snowplows and dump trucks used for road

takable and the vehicle is not required to register or

maintenance.

display number plates

Note: “Town” means township. It does not include statu-

purchased by transit systems receiving financial assis-

•

tory or home rule charter cities, counties or special taxing

tance under the public transit subsidy program or met-

districts.

ro transit subsidy program

See Fact Sheet 175, Townships, and Revenue Notice 12-

Marked police patrol vehicles, not including repair

08, Exemption for Towns, for more information.

and replacement parts.

Metropolitan Council

Limited local government exemptions

•

MTC buses. Purchases and leases of buses and repair

Following are specific exemptions that apply to certain

parts.

local governments or to certain items purchased by the

•

Light rail transit. Purchase of vehicles and repair

local government. Also see Fact Sheet 135, Fire Fighting,

•

parts to equip operations provided for in M. S.

Police, and Emergency Equipment, and Fact Sheet 116,

473.4051.

Petroleum Products, for more information.

Monitoring and electronic surveillance of persons

Ambulance services licensed under Section 144E.10

placed on in-home detention are not taxable services if

(public or private):

required by a court order or by the Minnesota Depart-

Purchases and leases of motor vehicles used as ambu-

•

ment of Corrections. Beginning July 1, 2013, these

lances or any motor vehicle that is equipped and spe-

services include monitoring and electronic surveillance

cifically intended for emergency response.

provided by an organization at the direction of a coun-

•

Supplies and equipment used to provide medical care

ty.

•

Repair and replacement parts for ambulances

Tree, bush, and shrub removal services for con-

Bullet-resistant body armor that provides the

struction or maintenance of roads, trails, and firebreaks.

wearer with ballistic and trauma protection.

Solid waste disposal facility (as defined in section

115A.03, subdivision 10). Machinery and equipment,

Chore and homemaking services (i.e., laundry,

except for motor vehicles, used directly for mixed munic-

carpet cleaning, lawn care) sold to local governments to

ipal solid waste management services at the facility.

be provided to the elderly and disabled.

Transit program vehicles. Purchases or leases of

Correctional facilities

motor vehicles to provide transit services are exempt

•

Meals or drinks furnished, prepared, or served to in-

from sales tax and sales tax on motor vehicles. Vehicles

mates or persons residing at correctional, detention, or

used by public or private transit operations such as city or

detoxification facilities. Sales of food or drinks by caf-

town buses, and vehicles used to provide special trans-

eterias, coffee shops, candy stands or vending ma-

portation services for the elderly or disabled may also

chines are taxable even when sold to residents or pa-

qualify. To qualify for the exemption, the provider must

tients.

be receiving financial assistance or reimbursement under

•

Government entities may be eligible for a refund of

M. S. 174.24 or 473.384, or operate under M. S. 174.29,

sales tax paid on construction materials and supplies

473.388, or 473.405.

used to construct or improve an adult or juvenile

Wastewater treatment facilities. Equipment de-

correctional facility. To qualify, the project must be

signed to process, dewater, and recycle biosolids for

required by state or federal law, rule or regulation. If

wastewater treatment facilities of political subdivisions,

materials are purchased by a contractor or builder, the

and materials incidental to installation of that equipment.

contractor must give a statement to the local govern-

See Revenue Notice 98-17, Biosolids Processing Equip-

ment stating the cost of the construction materials and

ment.

supplies and the sales tax paid. Use Form ST11P, Spe-

cial Purchase Refund Claim, to apply for a refund.

Water used directly in providing fire protection

Water used directly in providing fire protection ser-

Emergency rescue vehicles, including fire trucks,

vices by an organized fire department, fire protection

pumper trucks, hook and ladder trucks, clearly marked

district, or fire company regularly charged with the

trailers, and their repair and replacement parts.

Minnesota Revenue, Sales to Governments

Sales Tax Fact Sheet - Sales To Governments - Minnesota Department Of Revenue Page 3

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