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Minnesota Resale Certificate and Seller's Permit (2026)

Last updated: 2026-10-12 · Checked against the Minnesota Department of Revenue's own pages, forms and rules on 2026-10-12

To buy inventory tax-free in Minnesota, give your supplier a completed Certificate of Exemption (ST3); you need a Minnesota seller's registration number to fill it in. The multistate Streamlined (SST) certificate is accepted and the MTC uniform certificate is accepted. Buyers registered only in another state can generally use their home-state number. Registering for the Minnesota Tax ID Number (sales and use tax registration): free.

Resale form
ST3
buyer fills it in
Permit fee
Free
Minnesota Tax ID Number (sales and use tax registration)
SST form
Accepted
SSTGB Form F0003
MTC form
Accepted
uniform certificate

Minnesota resale certificate and permit rules

Minnesota: seller's permit & resale certificate

Sales tax · Agency: Minnesota Department of Revenue

Permit
Minnesota Tax ID Number (sales and use tax registration)
Registration fee
Free
SST form
Accepted
MTC form
Accepted
Resale certificate
Certificate of Exemption (ST3)Get the official form →
How long it's valid
Blanket unless the single-purchase box is checked; remains in force as long as the purchaser continues making purchases or until cancelled. MN Revenue: certificates do not expire unless the information changes, but updating every three to four years is recommended.
Seller's permit
Minnesota Tax ID Number (sales and use tax registration) — Free. MN Revenue: 'Registration is free.' Register online or by phone (651-282-5225 / 1-800-657-3605), or through the Streamlined Sales Tax Registration System for multiple states.Register with Minnesota Department of Revenue →Renewal: Does not expire — 'Your Minnesota Tax ID never expires until you request for it to be cancelled.'
Buyer registered in another state?
Yes — ST3 asks for the purchaser's tax ID number and state of issue; if none, an FEIN; if none, a driver's license/state ID number and state. MN Revenue: purchasers may use their own certificate if it includes name/address, state tax ID and state of issue (or FEIN/driver's license), type of business, reason and signature. A Minnesota number is required only 'if you have one.'
Multistate forms
ST3 exemption reason H 'Resale' (purchases of items or services for resale in the normal course of business; liquor retailers cannot buy alcoholic beverages exempt for resale). MN Revenue hosts the SST Form F0003 and its retailer training handout lists authorized certificates as Form ST3, Form F0003, the Uniform Sales and Use Tax Certificate (MTC), other states' exemption certificates, and self-prepared certificates if all required elements are included. MTC note: Minnesota accepts the MTC form for resale only and requires Minnesota business-type coding.
Good to know
  • Misuse of an exemption certificate to evade tax can draw a $100 penalty per transaction.
  • Minnesota local sales taxes are administered by the Department of Revenue with the state tax.
Official sources for Minnesota (4)

Checked 2026-10-12. Multistate forms: SST SSTGB Form F0003 · MTC uniform certificate

Not listed above: details the Minnesota agency's pages, forms and rules don't state (4 items, such as a public verification lookup or drop-shipment guidance). Ask the agency before relying on them.

How to buy for resale in Minnesota, step by step

  1. Register for a Minnesota Tax ID Number (sales and use tax registration) with the Minnesota Department of Revenue (free). Register online.
  2. Fill in the Certificate of Exemption (ST3) with your registration number, what you sell and what you're buying. Official form.
  3. Give it to each supplier before or at the time of purchase; use a blanket certificate for regular suppliers where the state allows one. Suppliers keep it on file — you don't send it to the state.
  4. Only buy items you'll resell this way. Anything you take out of inventory for your own use owes use tax.
  5. When you sell, collect Minnesota sales tax from your customers unless they give you a valid exemption or resale certificate.

States that treat the SST and MTC forms the same way: Georgia, Iowa, Kentucky, Michigan, Nebraska, Nevada, North Carolina, North Dakota, Ohio, Oklahoma, South Dakota, Tennessee and Utah. Related: Minnesota sales tax rates, nexus and filing · sales tax nexus checker · Minnesota business licenses

Minnesota resale certificate FAQ

How do I get a resale certificate in Minnesota?

Register for a Minnesota Tax ID Number (sales and use tax registration) with the Minnesota Department of Revenue, then fill in the Certificate of Exemption (ST3) with your registration number and give it to each supplier. You don't file it with the state; the seller keeps it.

How much does a Minnesota seller's permit cost?

Registration is free. MN Revenue: 'Registration is free.' Register online or by phone (651-282-5225 / 1-800-657-3605), or through the Streamlined Sales Tax Registration System for multiple states. Renewal: Does not expire — 'Your Minnesota Tax ID never expires until you request for it to be cancelled.'

Does Minnesota accept the Streamlined (SST) or MTC multistate resale certificate?

SST certificate (SSTGB Form F0003): accepted. MTC uniform certificate: accepted. ST3 exemption reason H 'Resale' (purchases of items or services for resale in the normal course of business; liquor retailers cannot buy alcoholic beverages exempt for resale). MN Revenue hosts the SST Form F0003 and its retailer training handout lists authorized certificates as Form ST3, Form F0003, the Uniform Sales and Use Tax Certificate (MTC), other states' exemption certificates, and self-prepared certificates if all required elements are included. MTC note: Minnesota accepts the MTC form for resale only and requires Minnesota business-type coding.

Can an out-of-state business use its home-state resale number in Minnesota?

Yes — ST3 asks for the purchaser's tax ID number and state of issue; if none, an FEIN; if none, a driver's license/state ID number and state. MN Revenue: purchasers may use their own certificate if it includes name/address, state tax ID and state of issue (or FEIN/driver's license), type of business, reason and signature. A Minnesota number is required only 'if you have one.'

How long is a Minnesota resale certificate valid?

Blanket unless the single-purchase box is checked; remains in force as long as the purchaser continues making purchases or until cancelled. MN Revenue: certificates do not expire unless the information changes, but updating every three to four years is recommended.

Official Sources

Figures checked against these sources on 2026-10-12

Related Resources on This Site

Resale certificates in other states

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All states on one map and table, plus the cross-state helper →

General information, not tax advice. Confirm current rules with the Minnesota Department of Revenue before relying on them.