2001 Minnesota Statutes

     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