Certicate of Exemption
Form ST3 instructions and exemption descriptions (continued)
M. Multiple points of use. Taxable services,
digital goods, or electronically delivered
computer soware that is concurrently avail-
able for use in more than one taxing jurisdic-
tion at the time of purchase. Purchaser is
responsible for apportioning and remitting
the tax due to each taxing jurisdiction.
N. Direct mail. Allows the buyer to pay sales
tax on direct mail directly to the state instead
of to the seller. Direct mail is printed material
that meets the three following criteria:
• it is delivered or distributed by U.S. Mail or
other delivery service;
• it is sent to a mass audience or to addresses
on a mailing list provided by the purchaser
or at the direction of the purchaser; and
• the cost of the items is not billed directly to
recipients.
O. Other exemptions
1. Aggregate delivered by a third party
hauler to be used in road construc-
tion. Beginning July 1, 2008, charges for
delivery of aggregate materials by third
party haulers are exempt if the aggregate
will be used in road construction.
2. Airight equipment. e aircra must
be operated under Federal Aviation
Regulations, parts 91 and 135.
3. Ambulance services — privately
owned (leases of vehicles used as an
ambulance or equipped and intended
for emergency response). Must be used
by an ambulance service licensed by the
EMS Regulatory Board under section
144E.10. Fact Sheet 135, Fire Fighting,
Police, and Emergency Equipment.
4. Aquaculture production equipment.
Qualifying aquaculture production
equipment, and repair or replacement
parts used to maintain and repair it.
Fact Sheet 130, Aquaculture Production
Equipment.
5. Automatic re-safety sprinkler sys-
tems. Fire-safety sprinkler systems and
all component parts (including waterline
expansions and additions) are exempt
when installed in an existing residential
dwelling, hotel, motel or lodging house
that contains four or more dwelling
units.
6. Coin-operated entertainment and
amusement devices are exempt when
purchased by retailers who (1) sell ad-
mission to places of amusement, or (2)
make available amusement devices.
7. Construction exemption for special
projects under M.S. 297A.71. Cer-
tain purchases for the construction of
a specic project or facility are exempt
under M.S. 297A.71, such as waste
recovery facilities. is exemption does
not apply to projects for which you
must pay sales or use tax on qualifying
purchases and then apply for a refund.
8. Exempt publications. Materials and
supplies used or consumed in the
production of newspapers and publica-
tions issued at average intervals of three
months or less. Includes publications
issued on CD-ROM, audio tape, etc.
9. Farm machinery. Qualifying farm
machinery, and repair or replacement
parts (except tires) used to maintain
and repair it. Fact Sheet 106, Farm
Machinery.
10. Handicapped accessible (residen-
tial building materials). Building
materials and equipment purchased by
nonprot organizations if the materi-
als are used in an existing residential
structure to make it handicapped
accessible, and the homeowner would
have qualied for a refund of tax paid
on the materials under M.S. 297A.71,
subd. 11 or subd. 22. Nonprot organi-
zations include those entities organized
and operated exclusively for charitable,
religious, educational or civic purposes;
and veteran groups exempt from fed-
eral taxation under IRC 501(c)(19).
11. Handicapped accessible (vehicle
costs). Conversion costs to make ve-
hicles handicapped accessible. Covers
parts, accessories and labor.
12. Horse materials. Covers consum-
able items such as feed, medications,
bandages and antiseptics purchased
for horses. Does not cover machinery,
tools, appliances, furniture and xtures.
Fact Sheet 144, Veterinary Practice.
13. Hospitals and outpatient surgical
centers. Sales to a hospital and outpa-
tient surgical center are exempt if the
items purchased are used in providing
hospital or outpatient surgical services.
(M.S. 297A.70, subd. 7)
14. Instructional materials required for
study courses by college or private
career school students (M.S. 297A.67,
subd. 13a)
15. Instrumentalities of each and all
the states are exempt from sales tax
during their annual meeting on the
following items: prepared food, so
drinks, candy, and alcoholic beverages.
Eective July 1, 2014 - December 31,
2014.
16. Job opportunity building zones
(JOBZ). Applies to all goods and tax-
able services purchased by a qualied
business and primarily used in the
zone. Also includes purchases by a
qualied business or a contractor of
construction materials and supplies to
construct improvements to real proper-
ty if the property is used by a qualied
business within the zone.
17. Logging equipment. Qualifying
logging equipment, and repair or
replacement parts (except tires) used to
maintain and repair it. Fact Sheet 108,
Logging Equipment.
18. Materials used for business outside
Minnesota in a state where no sales
tax applies to such items; or for use as
part of a maintenance contract. is
exemption applies only if the items
would not be taxable if purchased in
the other state (e.g., a state that does
not have sales tax).
19. Materials used to provide taxable
services. Materials must be used or
consumed directly in providing services
taxable under M.S. 297A.61, subd. 3.
20. Medical supplies for a health-care
facility. Purchases by a licensed health
care facility, outpatient surgical center
or licensed health-care professional
of medical supplies used directly on a
patient or resident to provide medical
treatment. e exemption does not
apply to equipment, lab or radiologi-
cal supplies, etc. Fact Sheet 172, Health
Care Facilities.
21. Motor carrier direct pay (MCDP).
Allows motor carriers to pay tax
directly to the state when they lease
mobile transportation equipment or
buy certain parts and accessories. Ap-
plicants must be registered for sales tax
in order to apply. You must apply for
and receive MCDP authorization from
the Department of Revenue. Fact Sheet
107, Interstate Motor Carriers.
2
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