Sales Tax

Purchases:
Minnesota State Colleges and Universities is generally exempt by Minnesota Statute from sales tax on purchases. However, purchases of motor vehicles, meals and lodging are generally not exempt from sales tax.

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

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

Sales:
Minnesota State Colleges and Universities is responsible to collect and remit sales tax on taxable sales. Minnesota sales tax is charged based on the destination of the sale.

Detailed guidance is provided as follows:

• Minnesota
• Wisconsin

If you have questions or comments please e-mail us at tax@minnstate.edu or refer to the staff directory link at the top of this page for additional contact information.