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297A.72 Exemption certificates.

Subdivision 1. Repealed, 2003 c 127 art 6 s 18

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