Transcription of Capital Equipment 103
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Capital Equipment 103
Sales and Use Tax Division Mail Station 6330 St. Paul, MN 55146-6330 Phone: 651-296-6181 Email: This fact sheet is intended to help you become more familiar with Minnesota tax laws and your rights and responsibilities under the laws. Nothing in this fact sheet supersedes, alters, or otherwise changes any provisions of the tax law, administrative rules, court decisions, or revenue notices. Alternative formats available upon request. Stock No. 2800103, Revised June 2015 Minnesota Revenue, Capital Equipment Capital Equipment 103 Fact Sheet Sales Tax Fact Sheet 103 What s New in 2015 On July 1, 2015, Minnesota will change to an up-front sales tax exemption on eligible Capital Equipment pur-chases. For purchases before that date, you must continue to pay sales tax and then request a refund as described in this fact sheet.
2 Minnesota Revenue, Capital Equipment Capital equipment does not include: machinery or equipment used to provide the following • farm machinery, aquaculture and logging equipment • motor vehicles taxed under Minnesota Statutes, section 297B (vehicles for road use) motor vehicle washing, waxing and cleaning services • building …
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