Form St3 - Certificate Of Exemption Page 2
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6Exemption descriptions
See the Form ST3 instructions and exemption
I. Qualifying capital equipment
16. Job opportunity building zones (JOBZ)
descriptions for more information about the
17. Logging equipment
Machinery and equipment purchased
following exemptions.
or leased primarily for manufacturing,
18. Materials used for business in a state
fabricating, mining, or refining tangible
where no sales tax applies
Purchasers are responsible for knowing if
personal property to be sold ultimately
they qualify to claim exemption from tax and
19. Materials used to provide taxable
at retail if the machinery and equipment
will be held liable for any use tax, interest and
services
are essential to the integrated production
possible penalties due if the items purchased
20. Medical supplies for a health-care facil-
process.
are not eligible for exemption.
ity
J. Agricultural production
21. Motor carrier direct pay (MCDP) autho-
A. Federal government
Materials and supplies used or consumed
rization
Fill in department.
in agricultural production of items in-
22. Nonprofit snowmobile clubs
B. Specific government exemption
tended to be sold ultimately at retail. Does
23. Nursing homes and boarding care
• Ambulance services
not cover furniture, fixtures, machinery,
homes
• Biosolids processing equipment
tools (except qualifying detachable tools
24. Packing materials used to ship house-
• Bullet-resistant body armor
and special tooling) or accessories used to
hold goods outside Minnesota
produce a product.
• Chore/homemaking services
25. Poultry feed
• Correctional facility meals or drinks
K. Industrial production
26. Prizes used for games at fairs or other
• Emergency rescue vehicle repair and
events lasting fewer than six days
Materials and supplies used or consumed
replacement parts
in industrial production of items intended
27. Purchasing agent agreement with ex-
to be sold ultimately at retail. Does not
empt organization
• Emergency vehicle accessory items
cover furniture, fixtures, machinery, tools
28. Repair or replacement parts used in
• Firefighter equipment
(except qualifying detachable tools and
another state/country as part of a main-
• Hospitals
special tooling) or accessories used to
tenance contract
• Libraries
produce a product.
29. Resource recovery facility authorization
• Local governments
L. Direct pay
30. Senior citizen group (exempt status
• Metropolitan Council
Direct pay authorization issued by the
authorization required)
• Nursing homes
Department of Revenue. Cannot be used
31. Ship replacement parts and lubricants
for meals, lodging and most services. The
• Petroleum products used by govern-
32. Ski area items
State of Minnesota (all state agencies) has
ment
33. Solar energy systems
direct pay authorization.
• Regionwide public safety radio com-
34. Taconite production items
munication system
M. Multiple points of use
35. Telecommunications, cable television
• Solid waste disposal facility
and direct satellite equipment
Services, digital goods, or electronically
delivered computer software concurrently
36. Textbooks
• State or local government agency from
available for use in more than one taxing
another state
37. Tribal government construction contract
jurisdiction at the time of purchase.
38. TV commercials
• Transit program vehicles
N. Direct mail services
39. Veteran organizations
• Water used directly in providing fire
40. Waste-management containers and
O. Other exemptions
protection
compactors
1.
Aggregate delivered by a third party
C. Tribal government
41. Wind energy conversion systems and
hauler to be used in road construction
Fill in the name of the Tribe.
materials used to construct, install,
2.
Airflight equipment
D. Foreign diplomat
repair or replace them.
3.
Ambulances
Fill in the number issued to the foreign
42. Preexisting construction contracts and
4.
Aquaculture production equipment
diplomat.
bids.
5.
Automatic fire-safety sprinkler systems
E. Charitable organization
43. Lump-sum construction contracts —
6.
Coin-operated entertainment and amuse-
Organizations that operate exclusively for
temporary exemption for new local tax
ment devices
charitable purposes.
on building materials
7.
Construction exemption for special proj-
F. Educational organization
P. Percentage exemptions
ects under M.S. 297A.71
Schools, school districts, scouts, youth
• Advertising materials for use outside
8.
Exempt publications
groups, etc.
Minnesota or local taxing area.
9.
Farm machinery
G. Religious organization
• Utilities used in agricultural or indus-
10. Handicapped accessible (building mate-
Churches and other religious organiza-
trial production.
rials)
tions.
• Electricity used in the operation of
11. Handicapped accessible (vehicle costs)
H. Resale
qualified data centers.
12. Horse materials
Items or services purchased for resale. Li-
13. Hospitals and outpatient surgical centers
quor retailers cannot sell alcoholic bev-
14. Instructional materials for post-second-
erages exempt for resale. M.S.340A.505
ary school students
15. Instrumentalities of each and all the
states
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