Minnesota Administrative Rules
Agency 181 - Revenue Department
Chapter 8130 - SALES AND USE TAXES
ADMINISTRATION OF SALES AND USE TAXES
Part 8130.3100 - CONTENT AND FORM OF EXEMPTION CERTIFICATE
Universal Citation: MN Rules 8130.3100
Current through Register Vol. 49, No. 13, September 23, 2024
Subpart 1. [Repealed, L 2005 c 151 art 7 s 23]
Subp. 2. Application to use exemption certificates.
A. A taxpayer must submit an application to
the commissioner in order to obtain an exemption authorization to be used on
the certificate of exemption for the following exemptions or situations:
(1) waste processing equipment used at a
resource recovery facility under Minnesota Statutes, section
297A.68,
subdivision 24;
(2) direct payment
of sales or use tax under Minnesota Statutes, section
297A.89;
(3) direct payment of tax by interstate for
hire motor carriers under Minnesota Statutes, section
297A.90;
and
(4) purchases of tangible
personal property or services by a charitable organization.
B. A taxpayer does not need to
submit an application to the commissioner in order to obtain an exemption
authorization when the certificate of exemption is used for other
exemptions.
C. Exemption
certificates may be used for single purchases or for continuing future
purchases. When used for continuing future purchases, the certificate is
referred to as a blanket exemption certificate. Whether a certificate is a
single purchase or blanket certificate is determined by marking the appropriate
blank provided on the form.
Subp. 3. [Repealed, 15 SR 693]
Subp. 4. [Repealed, 15 SR 693]
Statutory Authority: MS s 14.388; 270C.06; 297A.25; 297A.27; 297A.29
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