Form St3 - Certificate Of Exemption Page 3
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6Certificate of Exemption
Form ST3 instructions and exemption descriptions
Forms, fact sheets, and industry guides
• Libraries
I. Qualifying capital equipment. Machinery
are available on our website at
and equipment purchased or leased primar-
• Local Governments
ily for manufacturing, fabricating, mining,
• Metropolitan Council
or refining tangible personal property to be
Purchasers
• Nursing homes
sold ultimately at retail if the machinery
Complete this certificate and give it to the
and equipment are essential to the integrat-
• Petroleum products used by government
seller. Do not send it to the Department of
ed production process.
• Regionwide public safety radio commu-
Revenue.
Additional information needs to be provid-
nication system
You must include your Minnesota tax iden-
ed when the CE exemption is claimed for a
• Solid waste disposal facility
tification number if you have one.
construction project that would normally be
• State or local government agency from
Warning to purchaser: Purchasers are
considered an improvement to real property.
another state
responsible for knowing if they qualify to
The purchaser must provide documentation
• Transit program vehicles
claim exemption from tax and will be held
to the contractor to identify the exempt por-
liable for any use tax, interest and possible
tion of the project.
• Water used directly in providing fire
penalties due if the items purchased are not
protection
Fact Sheet 103, Capital Equipment.
eligible for exemption.
Fact Sheet 128, Contractors
C. Tribal government. All sales to tribal
Sellers
governments are exempt.
J. Agricultural production. Materials and
Keep this certificate as part of your records.
supplies used or consumed in agricultural
D. Foreign diplomat. Sales tax exemption
Accepting a completed exemption certifi-
production of items intended to be sold ul-
cards are issued to some foreign diplomats
cate relieves you from collecting the tax. If
timately at retail. Does not cover furniture,
and consular officials stationed in this coun-
this certificate is not completed, you must
fixtures, machinery, tools (except qualifying
try. Fill in the number issued to the foreign
charge sales tax. You may be required to
detachable tools and special tooling) or ac-
diplomat.
provide this exemption certificate (or the
cessories used to produce a product.
data elements required on the form) to the
E. Charitable organizations. Must be oper-
Agricultural and Farming Industry Guide.
.
state to verify this exemption
ated exclusively for charitable purposes.
K. Industrial production. Materials and
You must apply for and receive exempt
Exemption descriptions
supplies used or consumed in industrial
status authorization from the Department of
Use Form ST3, Certificate of Exemption,
production of items intended to be sold ul-
Revenue. (Some nonprofit organizations do
to claim the following exemptions. Fact
timately at retail. Does not cover furniture,
not qualify for sales tax exemption.)
sheets are available for some of the items as
fixtures, machinery, tools (except qualifying
noted. Contact our office for details about
F. Educational organizations. Schools and
detachable tools and special tooling) or ac-
other exemptions not listed here.
school districts operated exclusively for
cessories used to produce a product.
educational purposes must use Form ST3
Fact Sheet 145, Industrial Production.
A. Federal government. The seller must
on qualifying purchases. Nonprofit profes-
obtain a purchase order, payment voucher,
L. Direct pay. Allows the buyer to pay sales
sional and trade schools, scouts, youth
work order, a completed Form ST3 or
tax on certain items directly to the state
groups, and youth athletic and recreational
similar documentation to show the purchase
instead of to the seller. Applicants must be
programs, such as Little League, etc., oper-
was from the federal government.
registered to collect sales tax in order to
ated exclusively for educational purposes
qualify and must apply for and receive di-
B. Specific government exemptions. Fill
must apply for exempt status authorization
rect pay authorization from the Department
in the title from the list below. For more
from the Department of Revenue and use
information, see Fact Sheet 142, Sales to
of Revenue. The State of Minnesota (all
Form ST3 on qualifying purchases.
Governments, and/or Fact Sheet 135, Fire
state agencies) has direct pay authorization.
G. Religious organizations. Churches and
Fighting, Police and Emergency Equip-
This means state agencies pay sales tax di-
other religious organizations operated
rectly to the Department of Revenue, rather
ment. Also Government - Local Govern-
ments Industry Guide and Fact Sheet 139,
exclusively for religious purposes can use
than to the seller. Direct pay authorization
Form ST3 without exempt status authoriza-
may not be used for meals and drinks; lodg-
Libraries.
tion or may apply for exempt status authori-
ing or related lodging services; admissions
• Ambulance services
zation from the Department of Revenue.
to places of amusement or athletic events,
• Biosolids processing equipment
or use of amusement devices; motor ve-
H. Resale. Items or services must be pur-
hicles; certain services; or memberships to
• Bullet-resistant body armor
chased for resale in the normal course of
sports and athletic facilities. If you sell any
business. You may not use this exemption
• Chore/homemaking services
of the excluded items, you should charge
if the vendor is restricted by federal or state
• Correctional facility meals or drinks
sales tax.
law from selling certain products for resale.
• Emergency rescue vehicle repair and
Liquor retailers cannot sell alcoholic bever-
replacement parts
ages exempt for resale. M.S.340A.505
• Emergency vehicle accessory items
• Firefighter equipment
• Hospitals
Continued
1
Rev. 10/17
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