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

Please print

Purchaser’s tax ID number State of issue Country 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. 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 Industrial production/manufacturing

Reason for exemption

B Specific government exemption (from list on back) J Direct pay permit #

K Multiple points of use (services, digital goods, or
C Tribal government (name) computer software delivered electronically)
D Foreign diplomat # L Direct mail
E Charitable organization # M Other (enter number from back page)
F Religious or educational organization # N Percentage exemption
G Resale Advertising (enter percentage) %
H Agricultural production Utilities (enter percentage) %

to the best of my knowledge and belief. (PENALTY - If

I declare that the information on this certificate is correct and complete
you try to evade paying sales tax by using an exemption certificate for items or services that will be used for purposes other
Sign here

than those being 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

Stock No. 2100030 (Rev. 6/08) Forms and fact sheets are available on our website at www.taxes.state.mn.us
Exemption descriptions
See the Form ST3 Instructions and E. Charitable 9. Horse materials
exemption descriptions for more Includes nonprofit hospitals, nursing 10. Instructional materials for high
homes, ambulance services and school or higher
information about the following outpatient surgical centers. Exempt
11. Job opportunity building zones
exemptions. status number is required.
(JOBZ)
Purchasers are responsible for F. Religious and educational 12. Logging equipment
knowing if they qualify to claim Churches, schools, school districts, 13. Materials for business use in a
scouts, youth groups, etc. state where no sales tax applies
exemption from tax and will be 14. Materials used to provide taxable
held liable for any use tax, interest G Resale services
and possible penalties due if the Items or services purchased for resale. 15. Medical supplies for a health-care
items purchased are not eligible for facility
H. Agricultural production 16. Motor carrier direct pay - enter
exemption. Materials and supplies used or MCDP #
consumed in agricultural production
A. Federal government of items intended to be sold ultimately 17. Packing materials used to ship
Fill in department. at retail. Does not cover furniture, house-hold goods outside Min-
fixtures, machinery, tools (except nesota
B. Specific government exemption qualifying detachable tools and special 18. Poultry feed
• Ambulances tooling) or accessories used to produce 19. Prizes used for games at fairs or
• Biosolids processing equipment a product. other events lasting fewer than six
• Bullet-resistant body armour days
I. Industrial production
• Chore/homemaking services Materials and supplies used or 20. Purchasing agent agreement with
consumed in industrial production of exempt organization
• Correctional facility meals or
drinks items intended to be sold ultimately 21. Repair or replacement parts used
at retail. Does not cover furniture, in another state/country as part of
• Emergency rescue vehicle repair a maintenance contract
fixtures, machinery, tools (except
and replacement parts
qualifying detachable tools and special 22. Resource recovery facility - enter
• Emergency vehicle accessory items tooling), accessories, used to produce a CN #
• Firefighter equipment product. 23. Senior citizen group (exempt
• Hospitals status number required)
J. Direct pay
• Libraries Direct pay number issued by Depart- 24. Ship replacement parts and lubri-
• Metropolitan Council ment of Revenue. Cannot be used for cants
• Nursing homes meals, lodging and most services. 25. Ski area items
• Petroleum products used by gov- 26. Solar energy systems
K. Multiple points of use
ernment Services or electronically delivered 27. Taconite production items
• Solid waste disposal facility computer software concurrently avail- 28. Telecommunications equipment
• State or local government agency able for use in more than one taxing 29. Tribal Government construction
from another state jurisdiction at the time of purchase. contract
• Townships (gravel, machinery 30. TV commercials
L. Direct mail services
and equipment used for road and 31. Veteran organizations
bridge maintenance)
M. Other exemptions 32. Waste-management containers
• Transit program vehicles 1. Airflight equipment and compactors
2. Ambulances 33. Wind energy systems
C. Tribal government
Fill in the name of the Tribe. 3. Aquaculture production equip- 34. Lump-sum construction contract
ment - temporary exemption for new
4. Automatic fire-safety sprinkler local tax on building materials
D. Foreign diplomat
Fill in the number issued to the foreign systems
N. Percentage exemptions
diplomat. 5. Exempt publications
Advertising materials for use outside
6. Farm machinery Minnesota or local taxing area.
7. Handicapped accessible (building
materials) Utilities used in agricultural or indus-
8. Handicapped accessible (vehicle trial production.
Stock No. 2100030 (Rev. 6/08)
costs)
Certificate of Exemption
Form ST3 instructions and exemption descriptions
Forms and fact sheets are available on our • Emergency rescue vehicle repair and H. Agricultural production. Materials and
website at www.taxes.state.mn.us. replacement parts supplies used or consumed in agricultural
• Emergency vehicle accessory items production of items intended to be sold ul-
Purchasers • Firefighter equipment
timately at retail. Does not cover furniture,
Complete this certificate and give it to the fixtures, machinery, tools (except qualify-
seller. Do not send it to the Department of • Hospitals ing detachable tools and special tooling)or
Revenue. • Libraries accessories used to produce a product. Fact
• Metropolitan Council Sheet 100, Agricultural Production.
You must include your Minnesota tax iden-
tification number if you have one. • Nursing homes I. Industrial production. Materials and
• Petroleum products used by government supplies used or consumed in industrial
Warning to purchaser: Purchasers are production of items intended to be sold ul-
responsible for knowing if they qualify to • Solid waste disposal facility timately at retail. Does not cover furniture,
claim exemption from tax and will be held • State or local government agency from fixtures, machinery, tools (except qualify-
liable for any use tax, interest and possible another state ing detachable tools and special tooling)or
penalties due if the items purchased are not accessories used to produce a product. Fact
• Townships (gravel, machinery and equip-
eligible for exemption. Sheet 145, Industrial Production.
ment used for road and bridge mainte-
nance) J. Direct pay. Allows the buyer to pay sales
Sellers • Transit program vehicles tax on certain items directly to the state
Keep this certificate as part of your records.
C.Tribal government. All sales to Indian instead of to the seller. Applicants must
Accepting a fully completed exemption
tribal governments are exempt. be registered to collect sales tax in order
certificate relieves you from collecting the
to qualify and must apply for and receive
tax. If this certificate is not fully completed, D. Foreign diplomat. Sales tax exemption approval and a direct pay number from the
you must charge tax. You may be required cards are issued to some foreign diplomats Department of Revenue. Enter the direct
to provide this exemption certificate (or the and consular officials stationed in this coun- pay number on Form ST3.
data elements required on the form) to the try. Fill in the number issued to the foreign
state to verify this exemption. diplomat. K. Multiple points of use. Taxable ser-
vices or electronically delivered computer
E. Charitable organizations. Must be
Exemption descriptions operated exclusively for charitable purposes.
software that is concurrently available for
use in more than one taxing jurisdiction at
Use Form ST3, Certificate of Exemption, to
Includes nonprofit hospitals, nursing homes, the time of purchase. Purchaser is respon-
claim the following exemptions. Fact sheets
ambulance services and outpatient surgical sible for apportioning and remitting the tax
are available for some of the items as noted.
centers. You must apply for and receive an due to each taxing jurisdiction.
Contact our office for details about other
exempt status number from the Department
exemptions not listed here.
of Revenue. Enter the number on Form L. Direct mail. Allows the buyer to pay
A.The federal government may provide ST3. (Some nonprofit organizations do not sales tax on direct mail directly to the state
purchase orders, payment vouchers, work qualify for sales tax exemption.) Fact Sheet instead of to the seller. Direct mail is printed
orders or complete Form ST3. material that meets the three following
172, Health Care Facilities.
criteria:
B. Specific government exemptions. Fill F. Religious and educational organiza-
• it is delivered or distributed by U.S. Mail
in the title from the list below. For more tions. Churches, schools, school districts,
information, see Fact Sheet 142, Sales to or other delivery service;
scouts, youth groups, etc., operated exclu-
Governments and/or Fact Sheet 135, Fire sively for religious or educational purposes • it is sent to a mass audience or to ad-
Fighting, Police and Emergency Equipment. can use Form ST3 without an exemption dresses on a mailing list provided by
Also Fact Sheet 139, Libraries. number or may apply for an exempt status the purchaser or at the direction of the
number from the Department of Revenue. purchaser; and
• Ambulances
G. Resale. Items or services must be • the cost of the items is not billed directly
• Biosolids processing equipment to recipients.
purchased for resale in the normal course of
• Bullet-resistant body armour
business.
• Chore/homemaking services
• Correctional facility meals or drinks

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(Rev. 6/08)
 Certificate of Exemption
Form ST3 instructions and exemption descriptions (continued)

M. Other exemptions 8. Handicapped accessible (vehicle 16. Motor carrier direct pay. Allows
1. Airflight equipment. Must be pur- costs). Conversion costs to make motor carriers to pay tax directly to the
chased by an airline company taxed vehicles handicapped accessible. Covers state when they lease mobile transpor-
under M.S. 270.071 through 270.079. parts, accessories and labor. tation equipment or buy certain parts
9. Horse materials. Covers consum- and accessories. Applicants must be
2. Ambulances - privately owned (leases
able items such as feed, medications, registered for sales tax in order to ap-
of vehicles used as ambulances). Must
bandages and antiseptics purchased ply. You must apply for and receive ap-
be used by an ambulance service
for horses. Does not cover machin- proval and MCDP# from the Depart-
licensed by the EMS Regulatory Board
ery, tools, appliances, furniture and ment of Revenue. Enter the MCDP#
under section 144E.10.
fixtures. Fact Sheet 144, Veterinary on Form ST3. Fact Sheet 107, Interstate
3. Aquaculture production equip- Motor Carriers.
Practice.
ment. Qualifying aquaculture produc-
10. Instructional materials required for 17. Packing materials. Packing materials
tion equipment, and repair or replace-
study courses by high school, college used to pack and ship household goods
ment parts used to maintain and repair
or private career school students (M.S. to destinations outside of Minnesota.
it. Fact Sheet 130, Aquaculture Produc-
tion Equipment. 297A.67, subd. 13a) 18. Poultry feed. The poultry must be for
11. Job opportunity building zones human consumption.
4. Automatic fire-safety sprinkler
systems. Fire-safety sprinkler systems (JOBZ). Applies to all goods and tax- 19. Prizes. Items given to players as prizes
and all component parts (including able services purchased by a qualified in games of skill or chance at events
waterline expansions and additions) business and primarily used in the such as community festivals, fairs and
are exempt when installed in an exist- zone. Also includes purchases by a carnivals lasting fewer than six days.
ing residential dwelling, hotel, motel qualified business or a contractor of 20. Purchasing agent. Allows a business
or lodging house that contains four or construction materials and supplies who has been appointed as a purchas-
more dwelling units. to construct improvements to real ing agent by an exempt organization to
property if the property is used by a make purchases exempt from sales tax.
5. Exempt publications. Materials
qualified business zone. All documentation pertaining to the
and supplies used or consumed in the
production of newspapers and publi- 12. Logging equipment. Qualifying purchasing agent agreement is kept by
cations issued at average intervals of logging equipment, and repair or the purchasing agent to verify exemp-
three months or less. Includes publica- replacement parts (except tires) used to tion.
tions issued on CD-ROM, audio tape, maintain and repair it. Fact Sheet 108, 21. Repair or replacement parts used
etc. Logging Equipment. in another state or country as part
6. Farm machinery. Qualifying farm 13. Materials for business use outside of a maintenance contract. This does
machinery, and repair or replacement Minnesota in a state where no sales not apply to equipment or tools used
parts (except tires) used to maintain tax applies to such items; or for use as in a repair business.
and repair it. Fact Sheet 106, Farm part of a maintenance contract. This 22. Resource recovery facilities. Ap-
Machinery. exemption applies only if the items plies to equipment used for processing
7. Handicapped accessible (residen- would not be taxable if purchased in solid or hazardous waste (after collec-
tial building materials). Building the other state (e.g., a state that does tion and before disposal) at a resource
materials and equipment purchased by not have sales tax). recovery facility. You must apply for
nonprofit organizations if the materi- 14. Materials used to provide taxable and receive approval from the Depart-
als are used in an existing residential services. Materials must be used ment of Revenue. Enter the CN# on
structure to make it handicapped or consumed directly in providing Form ST3.
accessible, and the homeowner would services taxable under M.S. 297A.61, 23. Senior citizen groups. Groups must
have qualified for a refund of tax paid subd. 3. limit membership to senior citizens age
on the materials under M.S. 297A.71, 15. Medical supplies for a health-care 55 or older, or under 55 but physically
subd. 11 or subd. 22. Nonprofit organi- facility. Purchases by a licensed health disabled. They must apply for and
zations include those entities organized care facility, outpatient surgical center receive an exempt status number from
and operated exclusively for charitable, or licenced health-care professional the Department of Revenue and enter
religious, educational or civic pur- of medical supplies used directly on a it on Form ST3.
poses; and veteran groups exempt from patient or resident to provide medical
federal taxation under IRC 501 (c)(19). treatment. The exemption does not
apply to equipment, lab or radiologi-
cal supplies, etc. Fact Sheet 172, Health
Care Facilities.
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(Rev. 6/08)
 Certificate of Exemption
Form ST3 instructions and exemption descriptions (continued)

24. Ship repair or replacement parts 28. Telecommunications equipment 32. Waste management containers
and lubricants. Repair or replacement used directly by a telecommunications and compactors purchased by a
parts and lubricants for ships and ves- service provider primarily to provide waste-management service provider to
sels engaged principally in interstate or telecommunications services for sale at use in providing waste-management
foreign commerce. retail. Fact Sheet 119, Telecommunica- services that are subject to solid-waste
25. Ski areas. Items used or consumed tions Services. management tax.
primarily and directly for tramways at 29. Tribal government construction 33. Wind energy systems. Wind energy
ski areas, or in snowmaking and snow- contract. Materials purchased on or conversion systems and materials used
grooming operations at ski hills, ski off the reservation by American Indian to construct, install, repair or replace
slopes or ski trails. Includes machin- or non-American Indian contractors them.
ery, equipment, water additives and and subcontractors for use in con-
electricity used in the production and 34. Construction contracts. When a
struction projects on the reservation new local tax is enacted, a contractor is
maintenance of machine-made snow. when the tribe or a tribally owned allowed exemption from the new local
26. Solar energy system means a set of entity is a party to the contract, and tax on building materials during the
devices whose primary purpose is to the contract is being undertaken for transition period. Contractors must
collect solar energy and convert and the purpose of the tribe’s welfare. It have documentation of a lump-sum
store it for useful purposes including does not extend to the purchase or contract in force before the new tax
heating and cooling buildings or other lease of equipment or tools for use on begins and deliveries must be made
energy using processes, or to produce the project. within the specific transition period.
generated power by means of any com- 30. TV commercials. Covers TV
bination of collecting, transferring, or commercials and tangible personal N. Percentage exemption
converting solar-generated energy. property primarily used or consumed • Percentage exemptions may be claimed
27. Taconite production items. Mill in preproduction, production or for advertising materials for use
liners, grinding rods and grinding post-production of a TV commercial. outside of Minnesota or local taxing area.
balls used in taconite production if Includes rental equipment for prepro- Purchaser must enter exempt percentage
purchased by a company taxed under duction and production activities only. on Form ST3. Fact Sheet 133, Advertising
the in-lieu provisions of M.S. 298 if (Equipment purchased for use in any - Creative Promotional Services.
they are substantially consumed in the of these activities is taxable.) Fact Sheet • Exemption applies to percent of utilities
production of taconite. Fact Sheet 147, 163, TV Commercials. used in agricultural or industrial produc-
Taconite and Iron Mining. 31. Veteran organizations. Limited tion. General space heating and lighting is
exemption applies to purchases by vet- not included in the exemption. Purchaser
eran organizations and their auxiliaries must enter exempt percentage on Form
if they are organized in Minnesota and ST3. Fact Sheets 100, Agricultural Produc-
exempt from federal income tax under tion; and 129, Utilities Used in Production.
IRC 501(c)19 of the IRC; and the items
are for charitable, civic, educational or
nonprofit use (e.g. flags, equipment for
youth sports teams, materials to make
poppies given for donations).

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(Rev. 6/08)