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 Repealed, 2003 c 127 art 6 s 18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.
Official Publication of the State of Minnesota
Revisor of Statutes