ST3, Certificate of Exemption, to You Must Apply for and Receive Exempt Claim the Following Exemptions

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ST3, Certificate of Exemption, to You Must Apply for and Receive Exempt Claim the Following Exemptions ST3 Certificate of Exemption Purchaser: Complete this certificate and give it to the seller. Seller: If this certificate is not fully completed, you must charge sales tax. Keep this certificate as part of your records. This is a blanket certificate, unless one of the boxes below is checked, and remains in force as long as the purchaser continues making purchases, or until otherwise cancelled by the purchaser. Check if this certificate is for a single purchase and enter the related invoice/purchase order # . If you are a contractor and have a purchasing agent agreement with an exempt organization, check the box to make multiple purchases for a specific job. Enter the exempt entity name and specific project: Exempt entity name Project description Name of purchaser Business address City State Zip code Purchaser’s tax ID number State of issue If no tax ID number, FEIN Driver’s license number/State issued ID number enter one of the following: state of issue number Type or print Type Name of seller from whom you are purchasing, leasing or renting Seller’s address City State Zip code Type of business. 10 Accommodation and food services 11 Transportation and warehousing 02 Agricultural, forestry, fishing, hunting 12 Utilities 03 Construction 31 Wholesale trade 04 Finance and insurance 41 Business services 05 Information, publishing and communications 51 Professional services 06 Manufacturing 61 Education and health-care services Type of business Type 07 Mining 17 Nonprofit organization 08 Real estate 18 Government 09 Rental and leasing 91 Not a business (explain) 01 Retail trade 20 Other (explain) Reason for exemption. A Federal government (department) J Agricultural production B Specific government exemption (from list on back) K Industrial production/manufacturing L Direct pay authorization C Tribal government (name) M Multiple points of use (services, digital goods, or computer D Foreign diplomat # software delivered electronically) E Charitable organization # N Direct mail F Educational organization # O Other (enter number from back page) P Percentage exemption Reason for exemption for Reason G Religious organization # Advertising (enter percentage) % H Resale Utilities (enter percentage) % I Capital Equipment Electricity (enter percentage) % I declare that the information on this certificate is correct and complete to the best of my knowledge and belief. (PENALTY: If you try to evade paying sales tax by using an exemption certificate for items or services that will be used for purposes other than those being claimed, you may be fined $100 under Minnesota law for each transaction for which the certificate is used.) Signature of authorized purchaser Print name here Title Date Sign here Rev. 10/15 Forms and fact sheets are available on our website at www.revenue.state.mn.us Exemption descriptions See the Form ST3 instructions and exemption I. Capital equipment 15. Instrumentalities of each and all the states descriptions for more information about the Beginning July 1, 2015. Machinery and 16. Job opportunity building zones (JOBZ) following exemptions. equipment purchased or leased primarily 17. Logging equipment for manufacturing, fabricating, mining, Purchasers are responsible for knowing if they 18. Materials used for business in a state or refining tangible personal property to qualify to claim exemption from tax and will where no sales tax applies be sold ultimately at retail if the machin- be held liable for any use tax, interest and 19. Materials used to provide taxable services possible penalties due if the items purchased ery and equipment are essential to the integrated production process. 20. Medical supplies for a health-care facility are not eligible for exemption. J. Agricultural production 21. Motor carrier direct pay (MCDP) autho- A. Federal government Materials and supplies used or con- rization Fill in department. sumed in agricultural production of 22. Nonprofit snowmobile clubs B. Specific government exemption items intended to be sold ultimately at 23. Nursing homes and boarding care • Ambulance services retail. Does not cover furniture, fixtures, homes machinery, tools (except qualifying • Biosolids processing equipment 24. Packing materials used to ship household detachable tools and special tooling) or goods outside Minnesota • Bullet-resistant body armor accessories used to produce a product. 25. Poultry feed • Chore/homemaking services K. Industrial production 26. Prizes used for games at fairs or other • Correctional facility meals or drinks Materials and supplies used or consumed events lasting fewer than six days • Emergency rescue vehicle repair and in industrial production of items intend- 27. Purchasing agent agreement with exempt replacement parts ed to be sold ultimately at retail. Does not organization • Emergency vehicle accessory items cover furniture, fixtures, machinery, tools 28. Repair or replacement parts used in an- (except qualifying detachable tools and • Firefighter equipment other state/country as part of a mainte- special tooling) or accessories used to • Hospitals nance contract produce a product. • Libraries 29. Resource recovery facility authorization • Metropolitan Council L. Direct pay 30. Senior citizen group (exempt status au- • Nursing homes Direct pay authorization issued by the thorization required) Department of Revenue. Cannot be used • Petroleum products used by govern- 31. Ship replacement parts and lubricants for meals, lodging and most services. ment 32. Ski area items • Regionwide public safety radio com- M. Multiple points of use 33. Solar energy systems munication system Beginning July 1, 2013. Services, digital 34. Taconite production items • Solid waste disposal facility goods, or electronically delivered com- 35. Telecommunications, cable television and • State or local government agency from puter software concurrently available for direct satellite equipment This exemp- another state use in more than one taxing jurisdiction tion was not in effect from July 1, 2013 • Local governments at the time of purchase. through March 31, 2014. • Transit program vehicles N. Direct mail services 36. Textbooks • Water used directly in providing fire O. Other exemptions 37. Tribal government construction contract protection 1. Aggregate delivered by a third party 38. TV commercials C. Tribal government hauler to be used in road construction 39. Veteran organizations Fill in the name of the Tribe. 2. Airflight equipment 40. Waste-management containers and com- 3. Ambulances pactors D. Foreign diplomat 41. Wind energy conversion systems and Fill in the number issued to the foreign 4. Aquaculture production equipment materials used to construct, install, repair diplomat. 5. Automatic fire-safety sprinkler systems or replace them. E. Charitable organization 6. Coin-operated entertainment and amusement devices 42. Preexisting construction contracts and Organizations that operate exclusively bids. for charitable purposes. 7. Construction exemption for special projects under M.S. 297A.71 43. Lump-sum construction contracts — F. Educational organization temporary exemption for new local tax on 8. Exempt publications Schools, school districts, scouts, youth building materials 9. Farm machinery groups, etc. P. Percentage exemptions 10. Handicapped accessible (building • Advertising materials for use outside G. Religious organization materials) Churches and other religious organiza- Minnesota or local taxing area. 11. Handicapped accessible (vehicle costs) tions. • Utilities used in agricultural or indus- 12. Horse materials trial production. H. Resale 13. Hospitals and outpatient surgical • Electricity used in the operation of Items or services purchased for resale. centers Liquor retailers cannot sell alco- qualified data centers. holic beverages exempt for resale. 14. Instructional materials for post-second- M.S.340A.505 ary school students Certificate of Exemption Form ST3 instructions and exemption descriptions Forms and fact sheets are available on our • Firefighter equipment December 2008 may choose to continue website at www.revenue.state.mn.us. • Hospitals using that number or they may use their Minnesota tax ID number. Purchasers • Libraries • Local Governments G. Religious organizations. Churches Complete this certificate and give it to the and other religious organizations operated seller. Do not send it to the Department of • Metropolitan Council exclusively for religious purposes can use Revenue. • Nursing homes Form ST3 without exempt status authoriza- You must include your Minnesota tax iden- • Petroleum products used by government tion or may apply for exempt status autho- tification number if you have one. • Regionwide public safety radio commu- rization from the Department of Revenue. Warning to purchaser: Purchasers are nication system Effective December 2008, organizations that responsible for knowing if they qualify to qualify for exempt status receive an autho- • Solid waste disposal facility claim exemption from tax and will be held rization letter from the department rather liable for any use tax, interest and possible • State or local government agency from than an exempt status number. Organiza- penalties due if the items purchased are not another state tions that received an exempt status number eligible for exemption. • Transit program vehicles prior to December 2008 may choose to continue using that number or they may use • Water used directly in providing fire their Minnesota tax ID number. Sellers protection Keep this certificate as part of your records.
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