Sales Tax

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Local Government Industry Guide

The Department of Revenue website provides a list of topics that describe the sales and use tax related to local governments — Local Government Definition; Sales of Goods and Services by Local Units of Government; Purchases Made by Local Units of Government; Other Government Exemptions; Motor Vehicle Exemptions; Miscellaneous Exemptions; Local Sales Tax; Filing Returns and Record-keeping; Legal References and Other Resources

General Explanation

‍Dept. Revenue – (Fact Sheet 142) Sales to Governments

Local Government Purchases

Local Government Sales of Goods and Services

Exemptions for Towns

‍Motor Vehicle Exemptions

‍Dept. Revenue – Revenue Notice 02-17 (Delivery of Aggregate)

‍Dept. Revenue – Certificate of Exemption (ST-3)‍

Current Sales Tax Information

Township Exemption FAQ Provided by the Minnesota Department of Revenue

297A.665 Presumption of Tax; Burden of Proof MN Statute 297A.665

297A.70 Exemptions for Governments and Non-Profit Groups MN Statute 297A.70

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