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297A.72 Exemption certificates.

Subdivision 1. Duty of retailer. An exemption certificate conclusively relieves the retailer from collecting and remitting the tax only if taken in good faith from the purchaser.

Subd. 2. Content and form of exemption certificate. An exemption certificate must be substantially in the form prescribed by the commissioner and:

(1) be signed by the purchaser or meet the requirements of section 289A.07;

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

(3) indicate the sales tax account number, if any, issued to the purchaser;

(4) indicate the general character of the property sold by the purchaser in the regular course of business or the activities carried on by the organization; and

(5) identify the property purchased.

HIST: 2000 c 418 art 1 s 16

* NOTE: This section, as added by Laws 2000, chapter 418, *article 1, section 16, is effective for sales and purchases *occurring after June 30, 2001. Laws 2000, chapter 418, article *1, section 46.

Official Publication of the State of Minnesota
Revisor of Statutes