Minnesota: Sales Tax Handbook
Minnesota Sales Tax Exemption / Resale Forms 3 PDFs
If you are a retailer making purchases for resale, or need to make a purchase that is exempt from the Minnesota sales tax, you need the appropriate Minnesota sales tax exemption certificate before you can begin making tax-free purchases. This page explains how to make tax-free purchases in Minnesota, and lists three Minnesota sales tax exemption forms available for download.
Printable Minnesota Exemption Certificates
We have three Minnesota sales tax exemption forms available for you to print or save as a PDF file. If any of these links are broken, or you can't find the form you need, please let us know. You can find resale certificates for other states here.
|Streamlined Sales Tax Certificate of Exemption||Download Now|
|Streamlined Sales Tax Certificate of Exemption (Multistate)||Download Now|
|Sales Tax Exemption Certificate||Download Now|
Minnesota allows the use of uniform sales tax exemption certificates, which are general exemption certificates that can be used across multiple states. You can find more info about these uniform certificates at the bottom of this page.
How to use sales tax exemption certificates in Minnesota
A sales tax exemption certificate is a form you can fill out yourself certifying that you meet the qualifications outlined for making sales-tax-free purchases. You will need to present this certificate to the vendor from whom you are making the exempt purchase - it is up to the vendor to verify that you are indeed qualified to make a tax-exempt purchase.
The state of Minnesota provides only one form to be used when you wish to purchase tax-exempt items such as prescription medicines.
The "Certificate of Exemption" can be utilized as a general certificate of exemption, as it may be utilized for a variety of items.
This form may be downloaded on this page.
To apply the certificate, the buyer must first present the seller with their written certificate, which legally documents the exemption. The certificate should include the date it was created, the signature of the buyer or an employee or agent who signed on behalf of the buyer, both the seller's and buyer's addresses and names, the legal basis of the exemption being utilized, the buyer's tax registration or business license number, and a description of the merchandise that the buyer wishes to purchase.
How long is my Minnesota sales tax exemption certificate good for?
While the certificates do not ever expire, they should certainly be updated every three to five years. It must be noted that the certificates do not cover sales for resales in most situations. They may be utilized in accordance with items which will be used only once.
Can I use a blanket resale exemption certificate in Minnesota?
Minnesota does permit the use of a blanket resale certificate, which means a single certificate on file with the vendor can be re-used for all exempt purchases made from that vendor. A new certificate does not need to be made for each transaction.
Acceptance of uniform sales tax certificates in Minnesota
Minnesota is a member of the Streamlined Sales and Use Tax Agreement, an interstate consortium with the goal of making compliance with sales taxes as simple as possible in member states.
Because Minnesota is a member of this agreement, buyers can use the Multistate Tax Commission (MTC) Uniform Sales Tax Certificate when making qualifying sales-tax-exempt purchases from vendors in Minnesota.
The following guidelines are provided for the use of the MTC Uniform Sales Tax Certificate in Minnesota:
- Does not allow a resale certificate for purchases of taxable services for resale in most situations.
- Allows an exemption for items used only once during production and not used again.
Simplify Minnesota sales tax compliance! We provide sales tax rate databases for businesses who manage their own sales taxes, and can also connect you with firms that can completely automate the sales tax calculation and filing process. Click here to get more information.
Back to Minnesota Sales Tax Handbook Top