1997 Minnesota Code
Chapters 296 - 299 Excise and Sales Taxes
Chapter 297A General Sales Tax and Distribution
Section 297A.11 Content and form of exemption certificate.
297A.11 Content and form of exemption certificate.
The exemption certificate shall be signed by and bear the name and address of the purchaser, shall indicate the sales tax account number if any issued to the purchaser and shall indicate the general character of the property sold by the purchaser in the regular course of business and shall identify the property purchased. The certificate shall be substantially in such form as the commissioner may prescribe.
HIST: Ex1967 c 32 art 13 s 11; 1993 c 375 art 9 s 29
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