Form ST19 at a glance
What it is: This form is the ST19 Operator Certificate of Compliance.
A filled-in Form ST19 example: a potter selling at a weekend craft show
How to fill out Form ST19, box by box
Tap a group of boxes to open it, and a picture to see it full size.
Seller and event
Read the information on the back before completing this certificate.
Print or type in the boxes of this part of the form.
Enter the Name of Business Selling or Exhibiting at Event and the Minnesota Tax ID Number.
If you are not required to have a Minnesota tax ID number, see the Sales Tax Exemption Information section.
Enter the Seller's Complete Address, City, State and ZIP Code.
Enter the Name of Person or Group Organizing Event.
Enter the Name and Location of Event.
Enter the Date(s) of Event.
Merchandise
Describe the type of merchandise you plan to sell.
Sales tax exemption, if you are not required to have a Minnesota tax ID number
Complete this section if you are not required to have a Minnesota tax ID number.
Check the box "I am selling only nontaxable items."
Check the box "I am not making any sales at the event."
Check this box if you participate in a direct selling plan, selling for (name of company), and the home office or top distributor has a Minnesota tax ID number and remits the sales tax on your behalf; write the name of the company on the line.
Check this box if this is a nonprofit organization that meets the exemption requirements described below.
Under the nonprofit box, mark the line for candy sold for fundraising purposes by a nonprofit organization that provides educational and social activities for young people primarily aged 18 and under (MS 297A.70, subd. 13[a][4]).
Mark the line for a youth or senior citizen group with fundraising receipts up to $20,000 per year ($10,000 or less before January 1, 2015) (MS 297A.70, subd. 13[b][1]).
Mark the line for a nonprofit organization that meets all the criteria set forth in MS 297A.70, subd. 14.
Sign Here: declaration, signature, date and daytime phone
By signing, you declare that the information on this certificate is true and correct to the best of your knowledge and belief and that you are authorized to sign this form.
Sign on the Signature of Seller line, and print the name on the Print Name Here line.
Enter the Date and the Daytime Phone.
Operators and individual sellers
You are the operator/organizer of the event
The operator/organizer of the event keeps this certificate for their records.
All operators (including operators of community sponsored events and nonprofit organizations) must obtain written evidence from sellers.
Operators who do not have Form ST19 or a similar written document from sellers can be fined a penalty of $100 for each seller that is not in compliance for each day of the selling event.
You may qualify for the isolated and occasional sales exemption
Certain individual sellers are not required to register to collect sales tax if they qualify for the isolated and occasional sales exemption.
To qualify, all the following conditions must be met:
The seller participates in only one event per calendar year that lasts no more than three days.
The seller makes sales of $500 or less during the calendar year.
The seller provides a written statement to that effect, and includes the seller's name, address and telephone number.
This isolated and occasional sales provision applies to individuals only.
It does not apply to businesses.
Common questions about Form ST19
What is a ST19 form in Minnesota?
This form is the ST19 Operator Certificate of Compliance. Under Information for Sellers and Event Operators, operators/organizers of craft, antique, coin, stamp or comic book shows; flea markets; convention exhibit areas; or similar events are required by Minnesota law to get written evidence that persons who do business at the show or event have a valid Minnesota tax ID number. If a seller is not required to have a Minnesota tax ID number, the seller must give the operator a written statement that items offered for sale are not subject to sales tax.
Where do I file it?
A person selling at the event completes this certificate and gives it to the operator/organizer of the event. The operator/organizer of the event keeps this certificate for their records. Do not send this form to the Department of Revenue.
Where to get help with Form ST19
To register for a Minnesota tax ID number, call 651-282-5225.
A registration application (Form ABR) is also available on the website at www.revenue.state.mn.us.
If you have questions or want fact sheets on specific sales tax topics, call 651-296-6181.
Most sales tax forms and fact sheets are also available on the website at www.revenue.state.mn.us.
For information related to sellers and event operators, see Fact Sheet #148, Selling Event Exhibitors and Operators.
Sources
[1] Form ST19 (Rev. 12/24), Operator Certificate of Compliance, Minnesota Department of Revenue (the Official source link on this page).
