2015 Minnesota Statutes
Chapters 296 - 299 — EXCISE AND SALES TAXES
Chapter 297A — GENERAL SALES AND USE TAXES
Section 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 [Repealed, 2003 c 127 art 6 s 18]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. To be fully completed, the exemption certificate must:
(1) either be signed by the purchaser if it is a paper form, or meet the requirements of section 270C.304 if in electronic form;
(2) bear the name and address of the purchaser;
(3) indicate the identification number issued to the purchaser as follows:
(i) the purchaser's Minnesota tax identification number;
(ii) if the purchaser does not have a Minnesota tax identification number, then the purchaser's state tax identification number that is issued by a state other than Minnesota, and the name of that state;
(iii) if the purchaser does not have an identification number described in either item (i) or (ii), then the purchaser's federal Employer Identification Number; or
(iv) if the purchaser does not have an identification number described in item (i), (ii), or (iii), then either the number of the purchaser's state-issued driver's license, if valid in the state of issue, or if the purchaser does not have a driver's license, a valid state-issued identification number, and the name of the state of issue;
(4) indicate the purchaser's type of business, using a business-type coding system prescribed by the commissioner; and
(5) indicate the reason for the exemption, using an exemption reason coding system prescribed by the commissioner.
Subd. 3. Purchaser requirement. A blanket exemption certificate is an exemption certificate used for continuing future purchases. A purchaser using a blanket exemption certificate must update it as needed to accurately reflect the information that is required under subdivision 2.
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; 2008 c 154 art 12 s 35
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