Form St3 - Certificate Of Exemption Page 5
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)
21. Motor carrier direct pay (MCDP). Al-
38. TV commercials. Covers TV commer-
31. Ship repair or replacement parts and
lows motor carriers to pay tax directly to
lubricants. Repair or replacement parts
cials and tangible personal property
the state when they lease mobile trans-
and lubricants for ships and vessels
primarily used or consumed in prepro-
portation equipment or buy certain parts
engaged principally in interstate or
duction, production or post-production
and accessories. Applicants must be
foreign commerce.
of a TV commercial. Includes rental
registered for sales tax in order to apply.
equipment for preproduction and
32. Ski areas. Items used or consumed
You must apply for and receive MCDP
production activities only. (Equip-
primarily and directly for tramways at
authorization from the Department of
ment purchased for use in any of these
ski areas, or in snowmaking and snow-
Revenue. Motor Vehicle Industry Guide.
activities is taxable.) Fact Sheet 163,
grooming operations at ski hills, ski
TV Commercials.
22. Nonprofit snowmobile clubs. Certain
slopes or ski trails. Includes machin-
machinery and equipment is exempt
ery, equipment, water additives and
39. Veteran organizations. Limited
when used primarily to groom state (or
electricity used in the production and
exemption applies to purchases by vet-
grant-in-aid) trails. Prior certification
maintenance of machine-made snow.
eran organizations and their auxiliaries
from DNR must be received.
if they are organized in Minnesota and
33. Solar energy system means a set of
exempt from federal income tax under
23. Nursing homes and bonding care
devices whose primary purpose is to
IRC Section 501(c)(19); and the items
homes. Beginning July 1, 2013, sales
collect solar energy and convert and
are for charitable, civic, educational or
to nursing homes and boarding care
store it for useful purposes including
nonprofit use (e.g. flags, equipment for
homes are exempt. Nursing homes must
heating and cooling buildings or other
youth sports teams, materials to make
be licensed by the state. Boarding care
energy using processes, or to produce
poppies given for donations).
homes must be certified as a nursing
generated power by means of any
facility.
combination of collecting, transferring,
40. Waste-management containers and
24. Packing materials. Packing materials
or converting solar-generated energy.
compactors purchased by a waste-
used to pack and ship household goods
management service provider to use in
34. Taconite production items. Mill liners,
to destinations outside of Minnesota.
providing waste-management services
grinding rods and grinding balls used
that are subject to solid-waste manage-
25. Poultry feed. The poultry must be for
in taconite production if purchased
ment tax.
human consumption.
by a company taxed under the in-lieu
26. Prizes. Items given to players as prizes
provisions of M.S. 298 if they are sub-
41. Wind energy systems. Wind energy
in games of skill or chance at events
stantially consumed in the production
conversion systems and materials used
such as community festivals, fairs and
of taconite. Fact Sheet 147, Taconite
to construct, install, repair or replace
carnivals lasting fewer than six days.
and Iron Mining.
them.
27. Purchasing agent. Allows a business
35. Telecommunications, cable television
42. Preexisting construction contracts
who has been appointed as a purchas-
and direct satellite equipment used
and bids. A contractor is allowed an
ing agent by an exempt organization to
directly by a service provider primar-
exemption on certain services or items
make purchases exempt from sales tax.
ily to provide those services for sale at
that become taxable effective July 1.
All documentation pertaining to the pur-
retail. Fact Sheet 119, Telecommunica-
The exemption is for the change in tax
chasing agent agreement is kept by the
tions, Cable Television, Direct Satellite
on those items or services if purchased
purchasing agent to verify exemption.
and Related Services. This exemption
during the transition period.
was not in effect from July 1, 2013
28. Repair or replacement parts used in
For construction contracts, (1) the con-
through March 31, 2014.
another state or country as part of a
tractors must have documentation of
maintenance contract. This does not
36. Textbooks required for study to stu-
a bona fide written lump-sum or fixed
apply to equipment or tools used in a
dents who are regularly enrolled.
price construction contract in force
repair business.
before July 1; (2) the contract must not
37. Tribal government construction
provide for allocation of future taxes;
29. Resource recovery facilities. Applies to
contract. Materials purchased on or off
and (3) for each contract, the contrac-
equipment used for processing solid or
the reservation by tribal government
tor must give the seller documentation
hazardous waste (after collection and
or non-tribal government contractors
of the contract on which an exemption
before disposal) at a resource recovery
and subcontractors for use in construc-
is to be claimed. Deliveries must be
facility. You must apply for and receive
tion projects on the reservation when
made before January 1.
approval from the Department of Rev-
the tribe or a tribally owned entity is a
enue.
party to the contract, and the contract
is being undertaken for the purpose of
30. Senior citizen groups. Groups must
the tribe’s welfare. It does not extend
limit membership to senior citizens age
to the purchase or lease of equipment
55 or older, or under 55 but physically
or tools for use on the project.
disabled. They must apply for and re-
ceive exempt status authorization from
the Department of Revenue.
Continued
3
ADVERTISEMENT
0 votes
Related Articles
Related forms
Related Categories
Parent category: Financial