2006 Minnesota Code
Chapters 296 - 299 Excise and Sales Taxes
Chapter 297A General Sales and Use Taxes
Section 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Subdivision 1.[Repealed, 2003 c 127 art 6 s 18]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; 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