Get MN Form ST101 2021-2024

Online – Go to Business Tax Registration. By phone – Call 651-282-5225 or 1-800-657-3605 (toll-free)

When an item is exempt from sales or use tax by law, the seller does not have to show why no tax was charged, but must indicate the item was food, clothing, drugs, or another exempt good. The seller does not have to collect sales tax if the purchaser gives them a completed Form ST3, Certificate of Exemption.

There is a long and detailed list of items that are not taxable, but generally, the following are tax exempt: Food for human consumption. Manufacturing machinery. Raw materials for manufacturing. Utilities and fuel used in manufacturing. Medical devices and services.

Exemption certificates do not expire unless the information on the certificate changes. But we recommend updating exemption certificates every three to four years. Below is a list of most nontaxable items. An exemption certificate or other documentation may be required.

To apply for nonprofit exempt status, you must complete Form ST16, Application for Nonprofit Exempt Status – Sales Tax. We will send you a letter notifying you if you qualify or not. If your organization does not meet the criteria listed above, your organization does not qualify for nonprofit exempt status.

Clothing sales for general use is not taxable. Clothing accessories, sports or recreational equipment, or protective equipment are taxable.

from the sales tax Minnesota excludes from the tax many items used directly in the production of taxable goods and services and some of the taxable services. It also excludes capital equipment used in manufacturing, machinery used in farming, and mining equipment.

Most retail sales are taxable in Minnesota. A retail sale means any sale, lease, or rental of tangible personal property (goods) for any purpose other than resale, sublease, or subrent. A retail sale also includes services for any purpose other than for resale.