Minnesota Resale Certificate
Rules, Form & Expiration

Accepted form: Form ST3 (Certificate of Exemption). Agency: Minnesota Department of Revenue.

What a Minnesota resale certificate has to say, who can sign one, how long it lasts, and how to produce a signed copy for every vendor in minutes.

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Minnesota resale certificate rules

Certificate form: Form ST3; Form ST3, the Certificate of Exemption, is published by the Minnesota Department of Revenue. Our generator fills in the Minnesota form for you.
Issued by: The buyer; The buyer fills in and signs the certificate and gives it to each supplier, who keeps it on file.
Registration number: Minnesota Tax ID Number; Format: 7 digits. It appears on the buyer's Minnesota sales and use tax registration.
MTC uniform certificate: Accepted; The Multistate Tax Commission uniform certificate can be used for purchases here.
Streamlined (SST) certificate: Accepted; Sellers here may accept the Streamlined Sales Tax exemption certificate.
Out-of-state buyers: Home-state permit accepted; A reseller registered in another state can generally use that registration number.
Blanket certificates: Allowed; One certificate can cover an ongoing series of purchases from the same vendor.
Expiration: No expiration; No expiration. ST3 is a blanket certificate unless marked single purchase, and remains in force as long as the purchaser keeps buying or until it cancels it. The purchaser must update a blanket certificate as needed to keep the required information accurate.

Minnesota rules in plain English

In Minnesota, buyers use Form ST3, Certificate of Exemption, from the Minnesota Department of Revenue. The current version is Rev. 6/26. Minnesota also accepts the Streamlined Sales Tax certificate and, for resale only, the MTC uniform certificate. On ST3, enter your business name and address. Give your 7-digit Minnesota Tax ID Number. If you do not have one, give your tax ID from another state and name that state. If you have neither, give your FEIN. Enter the seller's name and address. Choose your type of business and select reason H, Resale. An authorized person signs, prints a name and title, and dates the form. ST3 is a blanket certificate unless you check the single-purchase box. It stays in force as long as you keep buying, until you cancel it. Update it if your information changes. The seller keeps it; do not send it to the Department. The seller is protected if it has the completed certificate within 90 days of the sale. If you use the certificate to avoid tax on items you do not resell, you can be fined $100 for each transaction. You will also owe the tax and interest.

Sources: Minnesota resale certificate guidance · Form ST3

More Minnesota facts

Drop shipments: a seller drop-shipping into Minnesota may accept a resale certificate (or other evidence) from its customer regardless of whether the customer is registered in Minnesota. Source
Liquor retailers cannot buy alcoholic beverages exempt for resale (Minn. Stat. 340A.505). Source
Form ST3 was revised in June 2026 (Rev. 6/26), replacing Rev. 7/19; the changes are mainly wording in the instructions. Source
Do not send ST3 to the Department; the seller keeps it and may have to produce it to verify the exemption. If incomplete, the seller must charge tax. Source
The resale exemption covers items and taxable services bought for resale in the normal course of business, including off-road vehicles sold to another dealer for resale. Source

What a Minnesota resale certificate must include

The buyer's legal name, business address, and Minnesota Tax ID Number, or a home-state registration number where allowed.
The seller's name and address.
A description of the property being purchased for resale, or for a blanket certificate a general description such as "All tangible personal property for resale".
A statement that the items will be resold in the ordinary course of business, signed and dated by the buyer.

Using your Minnesota certificate

Confirm the purchase is genuinely for resale. Using a certificate for supplies or equipment you consume is the most common audit finding.
Give the vendor the signed certificate before or at the time of the sale; a certificate produced after the fact is often rejected.
Issue one blanket certificate per vendor and keep a copy for your records.
Expiration: No expiration. Reissue the certificate whenever your permit number, name, or address changes.

Unlimited signed Minnesota resale certificates

Enter your business once, add each vendor, and download a signed Minnesota certificate on the state form. One flat yearly price covers every state where you buy inventory.

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Minnesota resale certificate FAQ

What form do I use for a Minnesota resale certificate?

Minnesota uses Form ST3, the Certificate of Exemption, published by the Minnesota Department of Revenue. Our generator fills in the Minnesota form for you. You get a signed PDF with your business, permit, and purchase details.

Does Minnesota accept the MTC uniform resale certificate?

Yes. Minnesota accepts the Multistate Tax Commission's Uniform Sales and Use Tax Certificate, which is convenient when you buy from vendors in several states. The Streamlined Sales Tax exemption certificate is accepted as well.

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

Yes, with conditions. If the purchaser has no Minnesota tax ID, it gives another state's tax ID and that state's name; failing that, its FEIN, then a driver's license or state ID number.

Can I give a vendor one blanket resale certificate in Minnesota?

Yes. A blanket certificate in Minnesota covers every qualifying purchase from that vendor going forward, typically described as "All tangible personal property for resale".

How long is a Minnesota resale certificate valid?

No expiration. ST3 is a blanket certificate unless marked single purchase, and remains in force as long as the purchaser keeps buying or until it cancels it. The purchaser must update a blanket certificate as needed to keep the required information accurate.

What happens if I misuse a Minnesota resale certificate?

A person who uses an exemption certificate to buy items or services for purposes other than the exemption claimed, intending to evade sales tax, is subject to a $100 penalty for each transaction. The purchaser is also liable for the tax, interest and penalties on ineligible purchases.

When can a Minnesota seller rely on a resale certificate?

The seller is relieved of liability if it obtains a fully completed certificate (or the required data) at the time of sale or within 90 days after. Otherwise, within 120 days of a Department request it must obtain a certificate taken in good faith (an exemption that was available, could apply to the item, and is reasonable for the buyer's business) or prove the sale was exempt by other means. Relief does not apply to sellers who fraudulently fail to collect tax, solicit unlawful claims, or knew the information was materially false. A drop shipper may accept its customer's resale certificate even if the customer is not registered in Minnesota.

Nearby states

This page summarizes Minnesota resale certificate rules for general information and is not tax advice. Confirm current requirements with the Minnesota Department of Revenue or your tax adviser. State rules last checked October 1, 2026.

Minnesota Resale Certificate Rules, Form & Expiration