Form St3 - Certificate Of Exemption Page 4
Download a blank fillable Form St3 - Certificate Of Exemption in PDF format just by clicking the "DOWNLOAD PDF" button.
Open the file in any PDF-viewing software. Adobe Reader or any alternative for Windows or MacOS are required to access and complete fillable content.
Complete Form St3 - Certificate Of Exemption with your personal data - all interactive fields are highlighted in places where you should type, access drop-down lists or select multiple-choice options.
Some fillable PDF-files have the option of saving the completed form that contains your own data for later use or sending it out straight away.
ADVERTISEMENT
1
2
3
4
5
6Certificate of Exemption
Form ST3 instructions and exemption descriptions (continued)
M. Multiple points of use. Taxable services,
6.
Coin-operated entertainment and
14. Instructional materials required for
digital goods, or electronically delivered
amusement devices are exempt when
study courses by college or private
computer software that is concurrently
purchased by retailers who (1) sell
career school students (M.S. 297A.67,
available for use in more than one taxing ju-
admission to places of amusement, or
subd. 13a)
risdiction at the time of purchase. Purchaser
(2) make available amusement devices.
15. Instrumentalities of each and all the
is responsible for apportioning and remitting
7.
Construction exemption for special
states are exempt from sales tax during
the tax due to each taxing jurisdiction.
projects under M.S. 297A.71. Certain
their annual meeting on the follow-
purchases for the construction of a
ing items: prepared food, soft drinks,
N. Direct mail. Allows the buyer to pay sales
specific project or facility are exempt
candy, and alcoholic beverages. Effec-
tax on direct mail directly to the state instead
under M.S. 297A.71, such as waste re-
tive July 1, 2014 - December 31, 2014.
of to the seller. Direct mail is printed mate-
covery facilities. This exemption does
rial that meets the three following criteria:
16. Job opportunity building zones
not apply to projects for which you
(JOBZ). Applies to all goods and tax-
• it is delivered or distributed by U.S. Mail
must pay sales or use tax on qualifying
able services purchased by a qualified
or other delivery service;
purchases and then apply for a refund.
business and primarily used in the
• it is sent to a mass audience or to address-
8.
Exempt publications. Materials and
zone. Also includes purchases by a
es on a mailing list provided by the pur-
supplies used or consumed in the pro-
qualified business or a contractor of
chaser or at the direction of the purchaser;
duction of newspapers and publications
construction materials and supplies to
and
issued at average intervals of three
construct improvements to real proper-
• the cost of the items is not billed directly
months or less. Includes publications
ty if the property is used by a qualified
to recipients.
business within the zone. Note: This
issued on CD-ROM, audio tape, etc.
exemption ended for most businesses
O. Other exemptions
9.
Farm machinery. Qualifying farm
on December 31, 2015. JOBZ Fact
machinery, and repair or replacement
1.
Aggregate delivered by a third party
Sheet.
parts (except tires) used to maintain
hauler to be used in road construction.
and repair it. Fact Sheet 106, Farm
17. Logging equipment. Qualifying log-
Beginning July 1, 2008, charges for
Machinery.
delivery of aggregate materials by third
ging equipment, and repair or re-
party haulers are exempt if the aggre-
placement parts (except tires) used to
10. Handicapped accessible (residential
maintain and repair it. Fact Sheet 108,
gate will be used in road construction.
building materials). Building materials
Logging Equipment.
and equipment purchased by nonprofit
2.
Airflight equipment. The aircraft must
organizations if the materials are used
18. Materials used for business outside
be operated under Federal Aviation
in an existing residential structure to
Minnesota in a state where no sales
Regulations, parts 91 and 135.
make it handicapped accessible, and
tax applies to such items; or for use as
Ambulance services — privately owned
3.
the homeowner would have qualified
part of a maintenance contract. This
(leases of vehicles used as an ambu-
for a refund of tax paid on the mate-
exemption applies only if the items
lance or equipped and intended for
rials under M.S. 297A.71, subd. 11
would not be taxable if purchased in
emergency response). Must be used by
or subd. 22. Nonprofit organizations
the other state (e.g., a state that does
an ambulance service licensed by the
include those entities organized and
not have sales tax).
EMS Regulatory Board under section
operated exclusively for charitable,
19. Materials used to provide certain
144E.10. Fact Sheet 135, Fire Fighting,
religious, educational or civic pur-
taxable services. Materials must be
Police, and Emergency Equipment.
poses; and veteran groups exempt from
used or consumed directly in providing
4.
Aquaculture production equipment.
federal taxation under IRC 501(c)(19).
services taxable under M.S. 297A.61,
Qualifying aquaculture production
11. Handicapped accessible (vehicle
subd. 3(g)(6).
equipment, and repair or replacement
costs). Conversion costs to make ve-
20. Medical supplies for a health-care
parts used to maintain and repair it.
hicles handicapped accessible. Covers
facility. Purchases by a licensed health
Fact Sheet 130, Aquaculture Production
parts, accessories and labor.
care facility, outpatient surgical center
Equipment.
12. Horse materials. Covers consum-
or licensed health-care professional
5.
Automatic fire-safety sprinkler sys-
able items such as feed, medications,
of medical supplies used directly on a
tems. Fire-safety sprinkler systems and
bandages and antiseptics purchased
patient or resident to provide medical
all component parts (including waterline
for horses. Does not cover machinery,
treatment. The exemption does not
expansions and additions) are exempt
tools, appliances, furniture and fixtures.
apply to equipment, lab or radiological
when installed in an existing residential
Fact Sheet 144, Veterinary Practice.
supplies, etc. Fact Sheet 172, Health
dwelling, hotel, motel or lodging house
Care Facilities.
13. Hospitals and outpatient surgical
that contains four or more dwelling
centers. Sales to a hospital and outpa-
units.
tient surgical center are exempt if the
items purchased are used in providing
hospital or outpatient surgical services.
(M.S. 297A.70, subd. 7)
Continued
2
ADVERTISEMENT
0 votes
Related Articles
Related forms
Related Categories
Parent category: Financial