Form ST3: Minnesota Certificate of Exemption

This is a blanket certificate unless one of the boxes for a single purchase or a specific job is checked; it remains in force as long as the purchaser continues making purchases or until otherwise cancelled by the purchaser.

Check the box if this certificate is for a single purchase, and enter the related invoice or purchase order number.

If you are a contractor and have a purchasing agent agreement with an exempt organization, check the box to make purchases for a specific job. Enter the exempt entity name and the specific project description.

Enter the Name of Purchaser, Business Address, City, State and ZIP code.

Enter the Purchaser's Tax ID Number and State of Issue. Include your Minnesota Tax ID Number if you have one.

If no tax ID number, enter your FEIN or your Driver's license number/State issued ID number, with its State of Issue and Number.

Enter the Name of seller from whom you are purchasing, leasing, or renting, and the Seller's Address, City, State and ZIP code.

Type of 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 Transportation and warehousing, 12 Utilities, 13 Wholesale trade, 14 Business services, 15 Professional services, 16 Education and health-care services, 17 Nonprofit organization, 18 Government, 19 Not a business (explain), 20 Other (explain).

Use the Exemption Descriptions to select the Reason for Exemption.

A. Federal government: enter the name of the department.

B. Specific government exemptions: enter the specific exemption from this list: Ambulance services, Biosolids processing equipment, Bullet-resistant body armor, Chore/homemaking services, Correctional facility meals or drinks, Emergency rescue vehicle repair and replacement parts, Emergency vehicle accessory items, Firefighter equipment, Hospitals, Libraries, Local Governments, Metropolitan Council, Nursing homes, Petroleum products used by government, Regionwide public safety radio communication system, Solid waste disposal facility, State or local government agency from another state, Transit program vehicles, Water used directly in providing fire protection.

C. Tribal government: all sales to tribal governments are exempt. Enter the name of the tribe.

D. Foreign diplomat: enter the number of the sales tax exemption card issued to the foreign diplomat or consular official.

E. Charitable organizations, F. Educational organizations and G. Religious organizations: to select these exemptions you must have exempt status authorization from the Minnesota Department of Revenue. These exemptions may not be used for the purchase of lodging or prepared food.

H. Resale: use this selection if you are purchasing items or services for resale in the normal course of business. Liquor retailers cannot sell alcoholic beverages exempt for resale.

I. Qualifying Capital Equipment: machinery and equipment purchased or leased primarily for manufacturing, fabricating, mining, or refining tangible personal property to be sold ultimately at retail if the machinery and equipment are essential to the integrated production process. Additional information needs to be provided when the capital equipment exemption is claimed for a construction project that is considered an improvement to real property. The purchaser must provide documentation to the contractor to identify the exempt portion of the project.

J. Agricultural production: materials and supplies used or consumed in agricultural production of items intended to be sold ultimately at retail. K. Industrial production: materials and supplies used or consumed in industrial production of items intended to be sold ultimately at retail. J and K do not cover furniture, fixtures, machinery, tools (except qualifying detachable tools and special tooling) or accessories used to produce a product.

L. Direct pay: to select this exemption you must have direct pay authorization from the Minnesota Department of Revenue. Direct pay authorization may not be used to purchase the following exempt from sales tax: meals and drinks; lodging or related lodging services; admissions to places of amusement or athletic events, or use of amusement devices; motor vehicles; certain services; or memberships to sports and athletic facilities.

M. Multiple points of use: taxable services, digital goods, or electronically delivered computer software that is concurrently available for use in more than one taxing jurisdiction at the time of purchase. Purchaser is responsible for apportioning and remitting the tax due to each taxing jurisdiction.

N. Direct mail: allows the buyer to pay sales tax on direct mail to the state instead of to the seller. Direct mail is printed material that meets the three following criteria: It is delivered or distributed by U.S. Mail or other delivery service. It is sent to a mass audience or to addresses on a mailing list provided by the purchaser or at the direction of the purchaser. The cost of the items is not billed directly to recipients.

O. Other exemptions: enter the number from instructions.

P. Percentage Exemptions: Advertising materials. Percentage exemptions may be claimed for advertising materials for use outside of Minnesota or local taxing area. Purchaser must enter exempt percentage on Form ST3.

Utilities: exemption applies to percent of utilities used in agricultural or industrial production. General space heating and lighting is not included in the exemption.

Electricity: effective July 1, 2025, purchases of electricity by a data center do not qualify for exemption.

Sign on the Signature of Authorized Purchaser line, then fill in Print Name Here, Title and Date.

"I declare that the information on this certificate is correct and complete to the best of my knowledge and belief."

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 (checked November 1, 2026).

Sellers: keep this certificate as part of your records. Accepting a completed exemption certificate relieves you from collecting sales tax. If this certificate is not complete, you must charge sales tax. You may be required to provide this exemption certificate to verify this exemption.

Form ST3, Certificate of Exemption: the purchaser completes this certificate for the seller. Note: You are responsible for knowing if you qualify to claim exemption from tax. If you purchase items not eligible for exemption, you may be liable for any tax, interest, or penalties due.

Purchasers give this certificate to the seller and do not send it to the Minnesota Department of Revenue.