2005 Minnesota Statutes - 297A.72 — Exemption certificates.

     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 Repealed, 2003 c 127 art 6 s 18 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 270C.304; 


    (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; 2005 c 
 151 art 2 s 17