MN Revenue Cert of Exemption - Laserfiche WebLink

Home Browse Search

Miscellaneous Sales to nonprofit organizations Qualifying nonprofit organizations must give you a ful- ly completed Certificate of Exemption, Form ST3, in- cluding their exempt status number (if they have one) to claim exemption on purchases. Equipment sales If you sell or lease equipment or other items that are used in your business, the sale may be taxable. For additional information, request Fact Sheet 132, Occasional Sales of Business Equipment and Goods. Resale Goods. When you buy items to resell, buy the items ex- empt from tax by giving your supplier a fully completed Form ST3, Certificate of Exemption, using Reason Code G, Resale. Charge your customers sales tax when you sell the items at retail. Services. Car dealers, leasing companies, and service stations often subcontract with others for services like car washing, towing, and rustproofing. The cost of these services is included in the sales or lease price of the ve- hicle, or is billed directly to the customer by the dealer, lessor, or service station. The car dealer, leasing compa- ny or service station can buy these services exempt from sales tax by giving the subcontractor a fully completed Form ST3, Certificate of Exemption, using Reason Code G, Resale. Local sales and use taxes If you are located or working in an area with a local tax, local sales or use tax may also be due. Local taxes are listed and explained in detail in Fact Sheet 164, Local Sales and Use Taxes. Use tax If you buy taxable items or services that are used, stored or consumed in Minnesota without paying sales tax, you owe use tax. If you buy taxable items and pay another state5s sales tax at a lower rate, you owe use tax based on the difference in tax rates. Request Fact Sheet 146, Use Tax for Businesses, for more information. How to report sales and use tax Report state and local sales and use taxes electronically over the Internet at www.revenue.state.mn.us. If you don't have Internet access, you can file by phone at 1- 800-570-3329. References M.S. 297A.61, Subd. 3(6)(ii) M.S. 297A.68, Subd. 3, Materials used in providing certain taxable services M.S. 297B.01, Subd. 5, Motor vehicle Revenue Notice 2000-03, Exemptions: Materials Used or Con- sumed in Providing Taxable Services Other fact sheets you may need: Fact Sheet 142, Sales to Governments Fact Sheet 146, Use Tax for Businesses 3 Minnesota Revenue, Motor Vehicle Towing .. .