Minnesota (September 2015)
On July 1, 2015, Minnesota adopted an up-front sales tax exemption on eligible capital equipment purchases.
For purchases before that date, you must continue to pay sales tax then request a refund. For purchases beginning July 1, 2015, you will receive an exemption at the time of purchase. If you pay sales tax after that date, you can still request a refund.
To claim the exemption for eligible purchases beginning July 1, 2015, give the supplier a completed Form ST3, Certificate of Exemption. Use exemption reason code for “Capital Equipment”
If you would like additional information on this topic or have any questions, please contact the firstname.lastname@example.org