ST3, Certificate of Exemption - jux.law

1 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 Type or print 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 Name of seller from whom you are purchasing, leasing or renting Seller's address City State Zip code Type of business.

2 Circle the number that describes your business. 01 Accommodation and food services 11 Transportation and warehousing 02 Agricultural, forestry, fishing, hunting 12 Utilities Type of business 03 Construction 13 Wholesale trade 04 Finance and insurance 14 Business services 05 Information, publishing and communications 15 Professional services 06 Manufacturing 16 Education and health-care services 07 Mining 17 Nonprofit organization 08 Real estate 18 Government 09 Rental and leasing 19 Not a business (explain). 10 Retail trade 20 Other (explain). Reason for Exemption . Circle the letter that identifies the reason for the Exemption . A Federal government (department) I Agricultural production Reason for Exemption B Specific government Exemption (from list on back) J Industrial production/manufacturing K Direct pay authorization C Tribal government (name) L Multiple points of use (services, digital goods, or computer software delivered electronically).

3 D Foreign diplomat #. E Charitable organization # M Direct mail F Educational organization # N Other (enter number from back page). G Religious organization # O Percentage Exemption H Resale Advertising (enter percentage) %. Utilities (enter percentage) %. 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 Sign here 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 Rev. 6/13 Forms and fact sheets are available on our website at Exemption descriptions See the Form ST3 instructions and G. Religious organization 16. Materials used for business in a state Churches and other religious organiza- where no sales tax applies Exemption descriptions for more tions.

4 17. Materials used to provide taxable information about the following services H. Resale exemptions. Items or services purchased for resale. 18. Medical supplies for a health-care facility Purchasers are responsible for knowing I. Agricultural production 19. Motor carrier direct pay (MCDP). if they qualify to claim Exemption from Materials and supplies used or con- authorization sumed in agricultural production of tax and will be held liable for any use items intended to be sold ultimately at 20. Nursing homes and boarding care homes tax, interest and possible penalties due retail. Does not cover furniture, fixtures, machinery, tools (except qualifying 21. Packing materials used to ship house- if the items purchased are not eligible hold goods outside Minnesota detachable tools and special tooling) or for Exemption . accessories used to produce a product. 22. Poultry feed 23. Prizes used for games at fairs or other A.

5 Federal government J. Industrial production events lasting fewer than six days Materials and supplies used or consumed Fill in department. 24. Purchasing agent agreement with in industrial production of items intend- B. Specific government Exemption ed to be sold ultimately at retail. Does not exempt organization Ambulance services cover furniture, fixtures, machinery, tools 25. Repair or replacement parts used in Biosolids processing equipment (except qualifying detachable tools and another state/country as part of a special tooling) or accessories used to maintenance contract Bullet-resistant body armor produce a product. 26. Resource recovery facility authoriza- Chore/homemaking services tion K. Direct pay Correctional facility meals or drinks Direct pay authorization issued by the 27. Senior citizen group (exempt status Emergency rescue vehicle repair and Department of Revenue. Cannot be used authorization required).

6 Replacement parts for meals, lodging and most services. 28. Ship replacement parts and lubri- Emergency vehicle accessory items cants L. Multiple points of use 29. Ski area items Firefighter equipment Beginning July 1, 2013. Services, digital Hospitals 30. Solar energy systems goods, or electronically delivered com- puter software concurrently available for 31. Taconite production items Libraries use in more than one taxing jurisdiction 32. Telecommunications, Exemption is no longer cable television valid;. Metropolitan Council at the time of purchase. and directJuly repealed satellite equipment 1, 2013. Nursing homes 33. Textbooks Petroleum products used by govern- M. Direct mail services 34. Tribal government construction ment N. Other exemptions contract Regionwide public safety radio com- 1. Aggregate delivered by a third party 35. TV commercials munication system hauler to be used in road construction 36.

7 Veteran organizations Solid waste disposal facility 2. Airflight equipment 37. Waste-management containers and State or local government agency from 3. Ambulances compactors another state 4. Aquaculture production equipment 38. Preexisting construction contracts Townships (limited exemptions apply) 5. Automatic fire-safety sprinkler sys- and bids. Transit program vehicles tems 39. Lump-sum construction contracts . 6. Construction Exemption for special temporary Exemption for new local Water used directly in providing fire projects under tax on building materials protection 7. Exempt publications O. Percentage exemptions C. Tribal government 8. Farm machinery Advertising materials for use outside Fill in the name of the Tribe. 9. Handicapped accessible (building Minnesota or local taxing area. materials) Utilities used in agricultural or indus- D. Foreign diplomat Fill in the number issued to the foreign 10.

8 Handicapped accessible (vehicle costs) trial production. diplomat. 11. Horse materials Electricity used in the operation of 12. Hospitals and outpatient surgical qualified data centers. E. Charitable organization centers Organizations that operate exclusively for charitable purposes. 13. Instructional materials for post-sec- ondary school students F. Educational organization 14. Job opportunity building zones Schools, school districts, scouts, youth (JOBZ). groups, etc. 15. Logging equipment Certificate of Exemption Form ST3 instructions and Exemption descriptions Forms and fact sheets are available on our Hospitals received an exempt status number prior to website at Libraries December 2008 may choose to continue using that number or they may use their Metropolitan Council Purchasers Minnesota tax ID number. Complete this Certificate and give it to the Nursing homes G. Religious organizations.

9 Churches seller. Do not send it to the Department of Petroleum products used by government and other religious organizations operated Revenue. Regionwide public safety radio commu- exclusively for religious purposes can use You must include your Minnesota tax iden- nication system Form ST3 without exempt status authoriza- tification number if you have one. Solid waste disposal facility tion or may apply for exempt status autho- Warning to purchaser: Purchasers are State or local government agency from rization from the Department of Revenue. responsible for knowing if they qualify to another state Effective December 2008, organizations that claim Exemption from tax and will be held qualify for exempt status receive an autho- Townships (limited exemptions apply) rization letter from the department rather liable for any use tax, interest and possible penalties due if the items purchased are not Transit program vehicles than an exempt status number.

10 Organiza- eligible for Exemption . Water used directly in providing fire tions that received an exempt status number protection prior to December 2008 may choose to Sellers C. Tribal government. All sales to Indian continue using that number or they may use Keep this Certificate as part of your records. their Minnesota tax ID number. tribal governments are exempt. Accepting a fully completed Exemption cer- H. Resale. Items or services must be pur- tificate relieves you from collecting the tax. D. Foreign diplomat. Sales tax Exemption chased for resale in the normal course of If this Certificate is not fully completed, you cards are issued to some foreign diplomats business. must charge sales tax. You may be required and consular officials stationed in this coun- I. Agricultural production. Materials and to provide this Exemption Certificate (or the try. Fill in the number issued to the foreign supplies used or consumed in agricultural data elements required on the form) to the diplomat.