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HomeMy WebLinkAboutMN Revenue Cert of ExemptionMINNESOTAit REVENUE Certificate of/ Exemption Purchaser: Complete this certificate and give it to the seller. vy OF ORONO Seller: If this certificate is not fully completed, you must charge sales tax. Keep this certificate as pbf your records. ST3 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. Ll 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 LL Purchaser's tax ID number State of issue Country of issue S � a —Oct< z � f1 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, (easing or renting Seller's address City State Zip code )2 ID y pL��(�)CLi C.t,yS Type of business. Circle the number that describes your business. 01 Accommodation and food services 02 Agricultural, forestry, fishing, hunting 03 Construction 04 Finance and insurance 05 Information, publishing and communications 06 Manufacturing 07 Mining 08 Real estate 09 Rental and leasing 10 >Retail trade 11 12 13 14 15 16 17 18 19 20 Transportation and warehousing Uties Wholesale trade Business services Professional services Education and health-care services Nonprofit organization Government Not a business (explain) Other (explain) Reason for exemption. Circle the letter that identifies the reason for the exemption. A Federal government (department) I Agricultural production B Specific government exemption (from list on back) J Industrial production/manufacturing K Direct pay authorization C Tribal government (name) L (vi;ti�iilPJ3eXel�ipti0�l;s n�o>ara�ali�r:. ,.:user D Foreign diplomat # softv.reptaledrMarch.4,92008 E Charitable organization # M Direct mail F Educational organization # N Other (enter number from back page) G Religious organization # 0 Percentage exemption H Resale ❑ Advertising (enter percentage) IYC ❑ Utilities (enter percentage) i,A % c 1 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.) rnnc name new Stock No. 2100030 (Rev. 11/10) Forms and fact sheets are available on our website at www.taxes.state.mn.us Please make checks payable to: City of Orono 2750 Kelley Parkway PO BOX 66 Crystal Bay MN 55323 COLE,JEFFREY 2776 CASCO PT WAYZATA MN 55391 �553917� Previous Date 12/26/12 REFUND DATE: Previous Current Reading Date 24 02/13/13 General Message Current Reading 24 REFUND CHECK #: February 13, 2013 FINAL BILLING DUE UPON RECEIPT Disconnect Date: Feb 13, 2013 Service Address: 2794 CASCO POINT RD Customer Number: 1-127940-00 Usage Amount 399.68 Previous Balance .00 Current Payments/Adjustments 0 13456 WATER 58.52 SEWER FLAT .77 WATER TEST FEE 6.96 STORM WATER 3.42 RECYCLING 4.47 PENALTY - WATER 18699 PENALTY - SEWER 1.08 PENALTY- RECYCLING 2019 PENALTY - STORM WATER 509.64 Total 509.64 Balance Due REFUND AMT: "INNESOTA• REVENUE Motor Vehicle Towing, Washing, Rustproofing ww vlrevenue.state.mn.us Motor vehicle towing, washing, and rustproofing services are taxable. Purchases of certain items used or consumed in providing these taxable services are exempt. This exemption is explained on page two. Motor vehicle means any self-propelled vehicle required to be licensed for road use and any vehicle propelled or drawn by a self-propelled vehicle required to be licensed for road use. It includes vehicles such as cars, vans, pickups, trailers, and motorcycles. It does not include snowmobiles or manufactured homes. Services Towing services The total price charged for towing a motor vehicle is taxable, including administrative fees relating to the service. For example, if car towing includes charges for calling authorities, check cashing, completing in- surance forms, etc., the total amount billed is taxable even if the charges are separately stated on the cus- tomer's bill. Whenever possible, separately state the charge for sales tax on customer billings. The custom- er must be aware of the fact that sales tax was paid; therefore, if tax is not stated separately, the invoice must note that tax is included. Taxable motor vehicle towing includes: • towing, pulling, or transporting motor vehicles on a flatbed truck to a repair shop, to the owner's home or business, or to any other location • towing snowbirds and other illegally parked motor vehicles to impound lots • pulling oi• winching cars oi• other motor vehicles out of ditches • recovery services, such as uprighting overturned semi tractors and trailers or other motor vehicles Nontaxable services include: • decking or stacking • delivering fuel to stranded motorists • jump starting vehicles • roadside repair • tire repair or other repair services on the road • towing construction equipment or other equipment or machines that are not licensed for road use • towing boats • towing farm tractors or farm wagons • towing auto hulks Sales and Use Tax Division —Mail Station 6330 — St. Paul, MN SS 146-6330 Phone: 6S1-296-6181 or 1-800-657-3777 Minnesota Relay (TTl� Ill Email: salesuse.tax a state.mn.us Motor vehicle cleaning, rustproofing and undercoating services Taxable services include: • applying fabric protector • cleaning services, interior and exterior • coin -operated car washes and vacuums • rustproofing • undercoating • vacuuming • washing • waxing Applying paint sealer is not a taxable service unless it is part of the initial sale of a taxable product. Paint seal- ing materials may be purchased exempt only if used as part of the original sale of a taxable product. Free car washes with a tank of gas or free with a coupon. The customer owes no sales tax for a free car wash. However, service providers must pay sales oi• use tax on the cost of all materials used to provide the free car wash. Charges for coin -operated car washes are taxable. Products sold through vending machines are also tax- able. Since sales tax is included in the amount charged, you must subtract sales tax from receipts to compute your sales and use tax correctly. See Fact Sheet 158, Vending Machines and Other Coin Oper- ated Devices, for more information. 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. 2800113, Revised 2/04 Minnesota Revenue, Motor Vehicle Towing .. . Purchases Exempt purchases Purchases of certain materials used or consumed in providing taxable washing, waxing, cleaning, rust - proofing, undercoating and towing services are exempt from tax. The materials must be used directly in providing the taxable service to qualify for the exemp- tion. The following are examples of exempt purchases: • chemicals to treat waste generated as a result of providing a taxable service • deodorizers • disposable rags • electricity, natural gas and water used in providing taxable services • fabric protection chemicals • fuels to heat water • lubricants and antifreeze for vehicles used while directly providing taxable services (i.e. tow trucks) • plugs for rustproofing • rustproofing chemicals • salt or softening agents for water used in providing taxable services • soap • utilities used in provng taxable services • vacuum filters and bags • wax To claim exemption, give the vendor a Certificate of Exemption, Form ST3, and write "Materials used to provide taxable services' in Exemption Code I. The exemption described above applies only to busi- nesses providing taxable services and does not extend to individuals buying these materials for their own use. Note: If you buy materials exempt from tax but use the materials when providing a nontaxable service or an administrative function, you must pay use tax. See Use tax on page 3. Separate detachable units Separate detachable units used in providing taxable services are exempt from sales or use tax. To qualify for exemption, the item must meet all three of the following requirements: t. It must be used in providing a taxable service. z. It must be an accessory tool, equipment, or other item that attaches to a machine while in use. 3. Its ordinary useful life must be less than twelve months when used in providing taxable services under the normal use of the taxable service provid- er. Examples of separate detachable units: • abrasive and polishing belts • cutting tools • drill bits • polishing strips and buffers • saw wires or blades • vacuum filters Separate detachable units do not include the basic machine or any components included in the original purchase price. Hand tools such as hammers, pliers, clamps, wrenches, screwdrivers, crowbars, soldering irons, knives, and power hand tools, includingvacu- um cleaners, are not separate detachable units and are taxable. Repair parts are also taxable. Taxable purchases This exemption does not apply to equipment, imple- ments, tools, accessories, appliances, furniture and fixtures. It also does not apply to utilities used for space heating or lighting, or to other taxable services. Purchases of materials used for general business or administrative purposes are taxable. Pay sales tax to your supplier when you buy these items. If your supplier does not charge sales tax, you must report state and local use tax when you electron- ically file your sales and use tax return. See Use tax on page 3. The following are examples of taxable purchases: • appliances • building cleaning and maintenance services • chemicals, cleaning supplies, and water used to clean buildings and vehicles • equipment and machinery • fuel, electricity and gas used for space heating or lighting • furniture • lawn care services • linen supply or other laundry services • office supplies • repair parts • security services • specialty advertising materials • telephone service • tools • tow chains • training materials and supplies 2 Minnesota Revenue, Motor Vehicle Towing .. . 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 .. .