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Delivery Charges 155

Sales and Use Tax Division Mail Station 6330 St. Paul, MN 55146-6330 Phone: 651-296-6181 or 1-800-657-3777 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. 2800155, Revised July 2015 Minnesota Revenue, Delivery Charges Delivery Charges 155 Fact Sheet Sales Tax Fact Sheet 155 What s New in 2015 Starting July 1, 2015, the capital equipment refund is an up-front sales tax exemption.

2 Minnesota Revenue, Delivery Charges by the customer the cost of the materials is not billed directly to the recipients For more information, see Fact Sheet 173, Direct Mail and Fulfillment Services.

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