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Minnesota Form Guide

This article applies to:Avalara CertCapture

The state has adopted the SST rules on exemption certificates, but has allowed the older ST-3 form to continue to be promoted on their website. Either form is still valid. The state also allows for the creation of your own form, as long as it has all the data elements needed to complete the SST form.

Streamlined Sales Tax Form 

  • Rev. 3/06-2

 

Required fields:

  1. State filled in as MN.
  2. Name of purchaser, including street address, city and state.
  3. Purchaser’s tax ID number with state issued or FEIN or State Driver ID, or Foreign Diplomat number. May still be valid if blank, but ID number entered in Part 5 below.
  4. Name of seller .
  5. At least one selection in Part 4: type of business.
  6. At least one selection in Part 5: reason for exemption. ID number must be entered in this section or in item 3 above.
  7. Signature of purchaser.

Minnesota Form ST3 –

  • Rev (6/08) still accepted

 

Required fields:         

  1. Name of purchaser, including street address, city and state.
  2. Purchaser’s tax ID number or else reason for no tax ID number.
  3. Name of seller.
  4. Description of nature of business.
  5. Description of items to be purchased.
  6. Type of exemption letter marked, at least one of A-I and also additional information if requested in that type of exemption.
  7. Signature.
  8. Date.

Notes:

  • MN Tax ID numbers can be validated online.
  • All sales to federal government are exempt. They must show a completed ST-3 or may show the work order or purchase order that shows the items are being used by the federal government. Sales to tribal nations fall under this rule also.
  • Sales to local government are taxable except school districts and public schools. Sales to the state may be considered exempt with a copy of the purchase order, just like federal sales. Other exempt organizations should apply to the state to receive an exempt number. They can use this exempt number to properly complete the ST-3 form or SST form. A copy of their letter from the state showing their exempt status is not a valid exemption certificate but makes excellent support for the completed ST-3
  • A copy of a state issued sales tax permit is not a valid exemption certificate. A copy of a state issued direct pay permit is acceptable, but the state recommends the buyer still complete the ST-3 form.
  • Exemption certificates do not expire unless the information on the certificate changes. The state recommends that certificates are updated every three years. Under SST rules the certificates are valid as long as continued sales exist.
  • Although certain goods purchased are exempt by regulation, the state recommends the completion of an exemption certificate to support the sale.
  • You can find these forms in the certificate library.
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