Form St 19 – Fill Out and Use This PDF

<![endif]>Print or Type

<![endif]>Merchandise Sold

<![endif]>Sales Tax Exemption Information

<![endif]>Sign Here

Name of Person or Group Organizing Event

Name and Location of Event

Date(s) of Event

Describe the type of merchandise you plan to sell.

Complete this section if you are not required to have a Minnesota tax ID number.

I am selling only nontaxable items.

I am not making any sales at the event.

I 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 my behalf. This is

a nonprofit organization that meets the exemption requirements described below:

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]).

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]).

A nonprofit organization that meets all the criteria set forth in MS 297A.70, subd. 14.

I declare that the information on this certificate is true and correct to the best of my knowledge and belief and that I am authorized to sign this form.

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.

All operators (including operators of community sponsored events and nonprofit organizations) must obtain written evidence from sellers.

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; and

•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.

Sales Tax Registration

To register for a Minnesota tax ID number, call 651-282-5225.

A registration application (Form ABR) is also available on our website at www.revenue.state.mn.us.

Information and Assistance

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 our website at www.revenue.state.mn.us.

For information related to sellers and event

operators, see Fact Sheet #148, Selling Event Exhibitors and Operators.

We’ll provide information in other formats upon request to persons with disabilities.