Resale certificates by state

Minnesota resale certificate

The official form, whether Minnesota takes the multistate certificates, and what buyers and sellers need to do to keep a resale purchase tax-free.

Official sources checked September 26, 2026

Quick answer

Official form: Certificate of Exemption (Form ST3) · Get the form (opens in a new tab); Issued by the Minnesota Department of Revenue.
Expires?: No set expiry; ST3 is a blanket certificate unless 'single purchase' is checked, and it stays in force while purchases continue or until the buyer cancels it. It doesn't expire unless the information changes. DOR recommends updating it every three to four years, and the buyer must update a blanket certificate when its information changes (Minn. Stat. 297A.72 subd. 3).
Accepts the SST certificate?: Yes; Streamlined Sales Tax full member state.
Accepts the MTC certificate?: Yes
Out-of-state buyers can use it?: Yes; Minn. Stat. 297A.72 subd. 2 sets a fallback order for the ID number: Minnesota tax ID; if none, another state's tax ID plus that state's name; then FEIN; then a driver's license or state ID. A buyer without a Minnesota ID can still give a fully completed ST3.
Buyer must be registered in Minnesota?: No; The ST3 instructions say to include a Minnesota Tax ID if the buyer has one. The statute allows another state's ID, FEIN, or a state-issued ID instead.

How to fill out and accept the certificate

Enter the buyer's name and business address, and the tax ID number with its state of issue. If there is no tax ID, give a FEIN, or a driver's license or state ID number with its state.
Enter the seller's name and address, and choose the business-type code (01-20).
Under Reason for Exemption, check H (Resale). Check the single-purchase box and give the invoice or PO number if it isn't a blanket certificate.
The buyer signs, prints a name and title, and dates it. The seller keeps it on file and does not send it to DOR.

When a seller is protected

The seller is relieved of liability by getting a fully completed certificate, or the required data, at the time of sale or within 90 days after it. Failing that, the seller has 120 days after a DOR request for substantiation to get a fully completed certificate taken in good faith: the exemption was available on the sale date, could apply to the item, and is reasonable for the buyer's type of business. The seller may instead prove the sale was nontaxable by other means (Minn. Stat. 297A.665). Fraud by the seller removes the protection.

Seller record-keeping

DOR says to keep exemption certificates as part of your records and lists them among required sales tax records. A specific number of years for retaining certificates was not found on DOR's sales tax guidance.

Common mistakes

Accepting a certificate with a required element missing (ID number and state, business type, reason code, signature). DOR says an incomplete certificate may be rejected, and the seller must then charge tax.
Claiming resale on items the buyer will use rather than resell. DOR can assess a $100 penalty for each transaction where the certificate is misused.
Liquor retailers claiming resale on alcoholic beverages, which state law does not allow.

Multistate certificates in Minnesota

SST Certificate of Exemption

Yes

Minnesota is a Streamlined Sales Tax full member state, so sellers can accept the SST Certificate of Exemption for resale.

Official SST form (opens in a new tab)

MTC Uniform Resale Certificate

Yes

MTC note: Resale exemption only; buyer lists its Minnesota ID number (or an alternative ID such as another state's number or FEIN) and a Minnesota business-type code; other exemptions need Form ST3 or the SST certificate.

Official MTC form (opens in a new tab)

Minnesota resale certificate FAQ

What form is used for a resale certificate in Minnesota?

Minnesota's resale certificate is the Certificate of Exemption (Form ST3), published by the Minnesota Department of Revenue. Download it from the Minnesota Department of Revenue website; sellers keep the completed certificate rather than sending it to the state.

Does Minnesota accept multistate resale certificates?

Minnesota is a Streamlined Sales Tax full member state, so sellers can accept the SST Certificate of Exemption for resale. Minnesota is on the Multistate Tax Commission's list of states that accept its Uniform Sales & Use Tax Resale Certificate. MTC note: Resale exemption only; buyer lists its Minnesota ID number (or an alternative ID such as another state's number or FEIN) and a Minnesota business-type code; other exemptions need Form ST3 or the SST certificate.

Do Minnesota resale certificates expire?

ST3 is a blanket certificate unless 'single purchase' is checked, and it stays in force while purchases continue or until the buyer cancels it. It doesn't expire unless the information changes. DOR recommends updating it every three to four years, and the buyer must update a blanket certificate when its information changes (Minn. Stat. 297A.72 subd. 3).

Can an out-of-state business use a resale certificate in Minnesota?

Minn. Stat. 297A.72 subd. 2 sets a fallback order for the ID number: Minnesota tax ID; if none, another state's tax ID plus that state's name; then FEIN; then a driver's license or state ID. A buyer without a Minnesota ID can still give a fully completed ST3.

Resale certificates in other states

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