Resale Certificate in Minnesota (2026)
Minnesota resale certificate status: legal. Minnesota’s ST3 form revised June 2026 requires completed resale exemption documentation and excludes liquor-retailer resale of alcoholic beverages..
Key facts
- Status
- Legal
- License required
- No
- Jurisdiction
- Minnesota
- Last reviewed
- 2026-04-09
Resale Certificate laws in Minnesota
The currently supplied ST3 PDF is marked Rev. 6/26. Complete it and give it to the seller, including a Minnesota tax ID if you have one; do not send it to the Department. The purchaser is responsible for qualification and can owe tax, interest or penalties for ineligible purchases. The seller keeps the completed certificate and must charge sales tax if it is incomplete. Reason H covers items or services purchased for resale in the normal course of business, but expressly says liquor retailers cannot sell alcoholic beverages exempt for resale. This narrow form explanation does not determine eligibility for every purchase or a separate exemption category. Retained legal-status, claim and verification fields are not certified by these explanatory sources.
Frequently asked questions
What are the Resale Certificate requirements in Minnesota?
In Minnesota, resale certificate status is legal. The currently supplied ST3 PDF is marked Rev. 6/26. Complete it and give it to the seller, including a Minnesota tax ID if you have one; do not send it to the Department. The purchaser is responsible for qualification and can owe tax, interest or penalties for ineligible purchases. The seller keeps the completed certificate and must charge sales tax if it is incomplete. Reason H covers items or services purchased for resale in the normal course of business, but expressly says liquor retailers cannot sell alcoholic beverages exempt for resale. This narrow form explanation does not determine eligibility for every purchase or a separate exemption category. Retained legal-status, claim and verification fields are not certified by these explanatory sources.
How do I obtain a Resale Certificate in Minnesota?
Contact Minnesota's administering agency for application requirements and testing procedures.
Can I use my out-of-state Resale Certificate in Minnesota?
Minnesota generally recognizes out-of-state credentials through reciprocity agreements, but you must transfer your resale certificate within 30 days of establishing residency. Check with the state agency for specific reciprocity details.
What are the penalties for resale certificate violations in Minnesota?
Penalties for resale certificate violations in Minnesota vary based on the specific offense. Verify current penalties with official state resources.