Form St3 - Certificate Of Exemption Page 6
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6Certificate of Exemption
Form ST3 instructions and exemption descriptions (continued)
For construction bids, (1) the building
P. Percentage exemptions
• Electricity: Exemption applies to
materials or services must be used pur-
percent of electricity used to oper-
• Advertising materials: Percentage
suant to an obligation of a bid or bids,
ate enterprise information technology
exemptions may be claimed for adver-
the bid or bids must be submitted and
equipment, or used in office and meet-
tising materials for use outside of Min-
accepted prior to July 1; (2) the bid or
ing spaces, and other support facilities
nesota or local taxing area. Purchaser
bids must not be able to be withdrawn,
in support of enterprise information
must enter exempt percentage on Form
modified or changed without forfeit-
technology equipment. Purchaser must
ST3. Fact Sheet 133, Advertising - Cre-
ing a bond; and (3) for each qualifying
enter exempt percentage on Form ST3.
ative Promotional Services.
bid, the contractor must give the seller
Revenue Notice 16-07: Sales Tax –
• Utilities: Exemption applies to percent
documentation of a bid on which an
Exemptions – Qualified Data Centers.
of utilities used in agricultural or
exemption is to be claimed. Deliveries
Forms and information
industrial production. General space
must be made before January 1.
heating and lighting is not included in
Website:
43. Construction contracts. When a new
the exemption. Purchaser must enter
Email:
SalesUse.Tax@state.mn.us
local tax is enacted, a contractor is
exempt percentage on Form ST3. Fact
Phone:
651-296-6181 or 1-800-657-3777
allowed exemption from the new local
Sheets 100, Agricultural Production;
tax on building materials during the
and 129, Utilities Used in Production.
transition period. Contractors must have
documentation of a lump-sum contract
in force before the new tax begins and
deliveries must be made within the
specific transition period.
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