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    Subdivision 1.[Repealed, 2003 c 127 art 6 s 18]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 270C.304;
(2) bear the name and address of the purchaser; and
(3) indicate the sales tax account number, if any, issued to the purchaser.
History: 2000 c 418 art 1 s 16; 1Sp2001 c 5 art 12 s 71; 2005 c 151 art 2 s 17; 2006 c
259 art 6 s 25

Official Publication of the State of Minnesota
Revisor of Statutes