MAT Information Library:

Sales Tax

Minnesota Department of Revenue – Local Government Sales Tax Resources

Local Government Sales and Use Tax Guide
The Minnesota Department of Revenue’s comprehensive guide to sales and use tax issues affecting local governments. Topics include purchases and sales by local governments, exemptions, motor vehicles, local sales taxes and other tax requirements and resources.

General Sales Tax Information

Sales to Governments – Fact Sheet 142 / Local Government Sales Tax Guidance
Minnesota Department of Revenue guidance regarding sales to government entities and the sales and use tax rules and exemptions that apply to local governments, including cities, counties and townships.

Local Government Sales of Goods and Services
Information about when local governments must collect sales tax on goods and services they provide, including examples of taxable and nontaxable sales.

Exemptions for Townships

Motor Vehicle Exemptions
Minnesota Department of Revenue guidance explaining sales tax exemptions that may apply to certain motor vehicles purchased or used by local governments.

Revenue Notice 02-17 – Delivery of Aggregate Materials
Minnesota Department of Revenue notice addressing the sales and use tax treatment of charges for delivering aggregate materials such as gravel, rock and similar road materials.

Certificate of Exemption – Form ST3
Minnesota Department of Revenue form used to claim qualifying sales tax exemptions. Townships may provide a completed Form ST3 to a seller when making eligible tax-exempt purchases.

Township Sales Tax Information

Township Sales Tax Exemption FAQs
Minnesota Department of Revenue frequently asked questions addressing the sales tax exemption for Minnesota townships and common questions about qualifying purchases.

Minnesota Statutes

Minnesota Statutes § 297A.665 – Presumption of Tax; Burden of Proof
Minnesota law addressing the presumption that a retail sale is taxable and the documentation and burden of proof required to establish that a transaction qualifies for an exemption.

Minnesota Statutes § 297A.70 – Exemptions for Governments and Nonprofit Groups
Minnesota law establishing sales tax exemptions for qualifying purchases by governmental entities and nonprofit organizations, including provisions applicable to local governments.