Minnesota resale certificate and sales tax for resellers
A summary of what the sources listed on this page say about Minnesota: its permit and resale certificate, buying inventory for resale, and refunds of sales tax paid on inventory. General information only.
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Last reviewed
Every fact on this page comes from the sources listed below, as they read on the review date. Where a source did not say something, we leave it out. Sources can change after that date.
Minnesota quick facts
What the sources listed below say. Rules change, and how they apply depends on the facts of each case.
- State base sales tax rate
- 6.875%[6]
- Resale certificate
- Form ST3 (Certificate of Exemption)[6]
- Certificate expiry (as listed)
- Does not expire unless the information on it changes; the state recommends updating it every three to four years[6]
- Permit or registration
- Minnesota Tax ID Number with a Sales and Use Tax account[2]
- Online application offered
- Yes[2]
- Where to apply
- State application page[2]
- Certificate form
- State certificate form[3]
Keep each purchase receipt linked to the items it covers. Get the app
What the state says about its permit and resale certificate
The state calls the registration associated with buying for resale and collecting tax a Minnesota Tax ID Number with a Sales and Use Tax account.[2] The state says it offers an online application.[2] State application page.[2]
The resale certificate the state lists is Form ST3 (Certificate of Exemption). Expiry: Does not expire unless the information on it changes; the state recommends updating it every three to four years.[6] The state's certificate form asks for a permit or registration number.[3] State certificate form.[3]
What the state says about buying inventory for resale
Multistate certificates
- The state says it accepts the Streamlined Sales Tax exemption certificate.[4]
Other points the sources mention
- Form ST3 is a blanket certificate unless the single-purchase box is checked, and it stays in force until the purchaser cancels it. The form lists Resale as a reason for exemption.[3]
- Exemption certificates do not expire unless the information on them changes, but Minnesota recommends updating them every three to four years.[1]
- A seller must charge sales tax if the certificate is not completed, and must keep the certificate as part of its records. Using a certificate for items or services used for other purposes can bring a $100 fine for each transaction.[3]
- Items shipped or delivered to a customer outside Minnesota are not taxable, but Minnesota says records showing they were shipped or delivered outside Minnesota are to be kept.[5]
What the state says about refunds of sales tax paid on inventory
Some states let a purchaser request a refund of sales tax paid on items bought for resale, and some direct the request to the seller. Whether and how that applies depends on the facts of each purchase. This section reports what the sources say for Minnesota. According to the state's information, a purchaser who paid sales tax to a seller can file the refund claim directly.[6]
- Who files, per the state
- Purchaser files directly, per the state[6]
- Refund form named by the state
- Form ST11 (Sales and Use Tax Refund Request)[6]
- How the state says to submit
- Form ST11 mailed or emailed with a worksheet and supporting documents to the Department of Revenue[6]
- Time limit the state describes
- Generally 3.5 years[6]
The Department says Form ST11 covers sales tax paid in error to a vendor, that the claimant must be registered for sales or use tax, and that a request of $500 or less goes to the vendor. For sales tax paid on a purchase, it generally gives 3 and a half years from the 20th day of the month following the purchase invoice date.[6]
Illustration: the Minnesota state base rate applied to an amount you enter
Enter an amount to see an illustration.
Illustration only. It applies the 6.875% state base rate to the amount entered, and assumes that amount is before tax. It leaves out local taxes, exemptions and every other rule, which can change the result. It is an estimate for illustration, not a tax calculation or a prediction of any amount owed, deductible or refundable.
Not tax advice. Last reviewed . Confirm with the state agency or a qualified tax professional. Report an error
Keep each purchase receipt linked to the items it covers
Strooply is an app for eBay resellers that identifies items from photos, shows live comps and sold-price estimates, drafts eBay listings for your review, and tracks costs and profit.
Receipt scanning, on Pro and Team plans, links each purchase receipt to the items it covers, with the tax shown on the receipt. It can misread prices, dates or line items.
Strooply is record-keeping software. It does not prepare or file tax returns, refund claims, or other filings, it is not a tax preparer, and its figures are estimates to check against your own records.
A free plan is available.
Common questions and what the sources say
Do I need a sales tax permit to sell on eBay in Minnesota?
Minnesota says a seller registers for a Minnesota Tax ID Number and a Sales and Use Tax account before making taxable sales in Minnesota, and that applications can be made online. The Department's return instructions say not to include sales made through a marketplace when the marketplace is required to collect and remit the sales tax.[12]
How do I get a Minnesota resale certificate?
Minnesota's process is to register for a Minnesota Tax ID Number, then complete Form ST3, Certificate of Exemption, selecting Resale as the reason, and give it to the supplier. The form is not sent to the Department of Revenue.[23]
Does a Minnesota resale certificate expire?
No, not on a set date. The Department says exemption certificates do not expire unless the information on the certificate changes. It does recommend updating them every three to four years.[1]
Can I use my Minnesota resale certificate in another state?
Minnesota's pages do not say whether other states accept Form ST3. Minnesota does take the Streamlined certificate, Form F0003, which the Department says can be used to claim exemption in Minnesota or other member states.[4]
Not tax advice. Last reviewed . Confirm with the state agency or a qualified tax professional. Report an error
Where these facts come from
Each number in square brackets on this page matches an entry below. Check a source itself for its current wording.
- Minnesota Sales and Use Tax Business Guide, www.revenue.state.mn.us/book/export/html/10021
- Registering Your Business, www.revenue.state.mn.us/guide/registering-your-business
- Form ST3 Certificate of Exemption, www.revenue.state.mn.us/sites/default/files/2026-06/st3-26.pdf
- Streamlined Sales and Use Tax, www.revenue.state.mn.us/streamlined-sales-and-use-tax
- Nontaxable Sales, www.revenue.state.mn.us/guide/nontaxable-sales-8
- Minnesota Dept. of Revenue, rates, certificate and refund information, www.revenue.state.mn.us/sites/default/files/2021-03/st11_0.pdf