Minnesota: Mining Sales Tax Exemption
- Apr 21, 2015 | Gail Cole
Minnesota allows an exemption from sales tax for certain materials used (consumed) in the mining of tangible personal property that will be sold at retail. The exemption specifically applies to materials used in the production process.
Numerous materials may be purchased exempt from sales tax with a Certificate of Exemption (Form ST3), including but not limited to the following:
- Chemicals (flocculents)
- Fuels (coals, diesel, natural gas)
In addition, the exemption also applies to certain items used to make qualifying detachable tools. Additional information, including a list of activities that are not considered to be part of the production process (and therefore do not trigger the exemption), is available on Sales Tax Fact Sheet 147.
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