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297A.72 Exemption certificates.

Subdivision 1. Duty of retailer. A fully completed exemption certificate conclusively relieves the retailer from collecting and remitting the tax if taken from the purchaser at the time of sale.

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; 1Sp2001 c 5 art 12 s 71

Official Publication of the State of Minnesota
Revisor of Statutes