Fillable Form St11p - Special Purchase Refund Claim (Page 2 of 2) in pdf

Instructions for Form ST11P

Use Form ST11P to claim refunds of Min-

To claim a refund, you must attach:

• A facility in Minnesota that is comprised

nesota sales and use tax, and related local

• A description of your business activity.

of 30,000 square feet; and

sales and use taxes, on the types of claims

• A schedule showing the following:

• Total cost of construction is at least

listed below. You may file a total of two

vendor name, invoice number and

$50,000,000 within a 24 month period.

claims per calendar year.

date, description of the item purchased,

Qualified data centers meeting all of the fol-

purchase price, amount of sales tax paid,

Types of claims

lowing criteria may claim a refund of sales

and date tax was paid.

Construction exemptions for special

tax paid on purchases made July 1, 2013

We may request additional information.

projects under M.S. 297A.71

and later:

Certain purchases for the construction of a

• A facility in Minnesota that is comprised

Filing deadline

special project or facility are exempt under

of 25,000 square feet; and

Form ST11P must be filed within three and

M.S. 297A.71.

• Total cost of construction is at least

a half years from the due date of the return.

$30,000,000 within a 48 month period.

To claim a refund, you must attach:

For purposes of processing this claim, we

• The qualifying special project you are

will presume the tax was reported on a

Qualified refurbished data centers meet-

claiming a refund for.

return for the month of the invoice date.

ing all of the following criteria may claim a

• A description of you business activity.

refund of sales tax paid on purchases made

How to file

July 1, 2013 and later:

• A schedule showing the following:

Complete this form and attach all required

• A facility in Minnesota that is comprised

vendor name, invoice number and

documentation and any additional informa-

of 25,000 square feet; and

date, description of the item purchased,

tion that may help to explain your claim.

purchase price, amount of sales tax paid,

• Total cost of construction is at least

We must receive all supporting documen-

and date tax was paid.

$50,000,000 within a 24 month period.

tation before we will take action on your

claim. No refunds will be made for amounts

To claim the refund, you must attach:

We may request additional information.

of $1.00 or less.

• A schedule showing the following:

JOBZ

invoice number and date; vendor name;

If you have an attorney or agent file this

A JOBZ qualified business may claim a

description of items purchased; detailed

claim on your behalf, attach Form REV184,

refund for tax incorrectly paid on goods

description of how equipment is used;

Power of Attorney, and check the box at the

and services used or consumed primarily

purchase price and tax paid; and the date

bottom of Form ST11P.

within the Zone, and on construction

tax was paid.

materials and supplies for construction of

Mail Form ST11P and documentation to

• Construction and refurbishment cost

real property in the Zone.

the address on the form.

summary; and enterprise information

To claim the refund, you must attach:

technology equipment cost summary.

Claims allowed or denied

• A schedule showing the following:

We will review your claim and notify you in

If this is your first claim, you must also

invoice number and date, vendor name,

writing if it is allowed or denied.

include the following project information:

description of items purchased and

• Project description; copies of entire re-

their use, the date tax was paid, and a

If any part of the claim is allowed, we will

alty construction/improvement contract

statement from each contractor showing

issue a refund of the excess tax paid plus

involved including all related adden-

amount of sales or use tax paid on

interest. For claims filed on or after April 1,

dums, attachments, and/or schedules;

construction materials.

2003, interest on refunds is computed

map of project site with total project

beginning 90 days after the refund claim is

Qualified data centers

square footage; description of any office

filed. Interest on refunds relating to border

An owner of a qualified data center may

space, meeting space, and mechanical

city zones is computed from the date the

claim a refund of sales or use tax paid

facilities included in project square foot-

claim is filed. (A claim is considered filed

on enterprise information technology

age; planned construction or refurbish-

when we have received all necessary docu-

equipment and computer software used in

ment cost summary; planned enterprise

mentation.)

the qualified data center. If the qualified

information technology equipment and

data center houses enterprise information

We may apply any tax refund, including in-

computer software cost summary; date

technology equipment and software owned

terest, against any outstanding tax you owe

of first technology equipment purchase;

by different persons, the owners must file

(within the applicable period of limitations).

and date of first capital purchase or con-

separate claims for the tax paid on the

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

struction or technology equipment.

equipment and software they own.

If any portion of your claim is denied, you

Other

Claims for refund of tax paid on eligible

may appeal informally to the Department

A refund of sales tax paid may be claimed

purchases must be made after June 30,

of Revenue’s Appeals Division or formally

on the following:

2013 and within 20 years of the first eligible

in either the Minnesota Tax Court, Min-

• Biotechnology and Health Sciences Zone

qualified data center purchase or June 30,

nesota District Court in the county of your

• Border city zone

2042, whichever is earlier.

residence or principal place of business, or

• Motor Carrier Direct Pay (before

in District Court for Ramsey County.

Qualified data centers meeting all of the fol-

authorization was issued)

lowing criteria may claim a refund of sales

• Park trailer

tax paid on purchases made July 1, 2012

• Other

and later:

Form St11p - Special Purchase Refund Claim Page 2

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