The Minnesota Affidavit of Non-Compliance-OTC(PDF) is a form used to certify that a taxpayer has not met Minnesota's specific requirements for sales and use tax compliance. It is a sworn statement that is provided to the Minnesota Department of Revenue (FOR) by the taxpayer. The affidavit is used to demonstrate that the taxpayer has taken reasonable action to ensure compliance with Minnesota's sales and use tax laws, and can be used to avoid penalties or interest. There are two types of Minnesota Affidavit of Non-Compliance-OTC(PDF): the Consumer Use Tax and the Business Use Tax. The Consumer Use Tax form must be completed by individuals who have purchased items for their own use that were not subject to Minnesota sales or use tax. The Business Use Tax form must be completed by businesses that have not collected and remitted sales or use tax on any transactions. Both forms require the taxpayer to provide information about their purchases, the type of transaction, and a statement of compliance.