Minnesota Certificate of Exemption, Form ST3

A completed Form ST3 is provided by colleges, universities, and the Office of the Chancellor to vendors to exempt most official expenditures from Minnesota sales tax. The exemption does not apply to purchases of meals, lodging, waste disposal services, and motor vehicles.

The Minnesota Department of Revenue recommends that certificates be updated every three to five years to ensure that they are current. Institutions wishing to update their exemption certificate or that have sales tax questions, please contact Tax Services.

In order for purchases to qualify for exemption, the purchases must be made by Minnesota State Colleges & Universities directly (accompanied by Form ST3, Certificate of Exemption); employee purchases are not exempt from sales tax if paid for with individual funds.

Caution: Individuals may be subject to penalty if they use Minnesota State Colleges & Universities certificate of exemption incorrectly for personal purchases.

Certificate of Exemption, form ST3, for authorized employee use: