Minnesota § 297A.72 EXEMPTION CERTIFICATES

Minnesota Statutes

§ 297A.72 — EXEMPTION CERTIFICATES

Minnesota § 297A.72

PartEXCISE AND SALES TAXES

Ch. 297AGENERAL SALES AND USE TAXES

This text of Minnesota § 297A.72 (EXEMPTION CERTIFICATES) is published on Counsel Stack Legal Research, covering Minnesota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Minn. Stat. § 297A.72 (2026).

Text

Subdivision 1. [Repealed,2003 c 127 art 6 s 18] Subd. 2.Content and form of exemption certificate. An exemption certificate must be substantially in the form prescribed by the commissioner. To be fully completed, the exemption certificate must:

(1)either be signed by the purchaser if it is a paper form, or meet the requirements of section270C.304if in electronic form;

(2)bear the name and address of the purchaser;

(3)indicate the identification number issued to the purchaser as follows:

(i)the purchaser's Minnesota tax identification number;

(ii)if the purchaser does not have a Minnesota tax identification number, then the purchaser's state tax identification number that is issued by a state other than Minnesota, and the name of that state;

(iii)if the purchaser does not have an id

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Subdivision 1.
[Repealed,2003 c 127 art 6 s 18]

Subd. 2.Content and form of exemption certificate.
An exemption certificate must be substantially in the form prescribed by the commissioner. To be fully completed, the exemption certificate must:
(1) either be signed by the purchaser if it is a paper form, or meet the requirements of section270C.304if in electronic form;
(2) bear the name and address of the purchaser;
(3) indicate the identification number issued to the purchaser as follows:
(i) the purchaser's Minnesota tax identification number;
(ii) if the purchaser does not have a Minnesota tax identification number, then the purchaser's state tax identification number that is issued by a state other than Minnesota, and the name of that state;
(iii) if the purchaser does not have an identification number described in either item (i) or (ii), then the purchaser's federal Employer Identification Number; or
(iv) if the purchaser does not have an identification number described in item (i), (ii), or (iii), then either the number of the purchaser's state-issued driver's license, if valid in the state of issue, or if the purchaser does not have a driver's license, a valid state-issued identification number, and the name of the state of issue;
(4) indicate the purchaser's type of business, using a business-type coding system prescribed by the commissioner; and
(5) indicate the reason for the exemption, using an exemption reason coding system prescribed by the commissioner.

Subd. 3.Purchaser requirement.
A blanket exemption certificate is an exemption certificate used for continuing future purchases. A purchaser using a blanket exemption certificate must update it as needed to accurately reflect the information that is required under subdivision 2.