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: The purchaser must complete Form ST3 and provide it to the seller at the time of purchase.

: Sellers must keep a completed copy of this form in their records to justify why they did not collect sales tax; otherwise, they may be held liable for the uncollected tax. : The purchaser must complete Form ST3 and

In a business and tax context, (often written as Form ST3 ) is the Minnesota Certificate of Exemption . It is a legal document used by businesses, nonprofits, and other eligible organizations to purchase goods or services in Minnesota without paying sales tax. Key Details of Form ST3 It is a legal document used by businesses,

: Materials like seeds, nutrients, and farm machinery used directly in agricultural production. : The purchaser must complete Form ST3 and

: Items purchased for the purpose of selling them later in the normal course of business.