SALT Report 3175 -The Minnesota Department of Revenue has issued a fact sheet announcing changes to the taxability of cities and counties:
“Starting Jan. 1, 2014, cities and counties are exempt from sales and use tax on purchases to provide certain government services. Townships have had this exemption since Oct. 1, 2011. Cities and counties must pay sales and use tax on their taxable purchases made through Dec. 31, 2013”
The publication further states:
“For each eligible purchase, local governments must give the seller a fully completed exemption certificate (Form ST3). Select “B” as the reason for exemption.”
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