2000 Minnesota Statutes

     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.