Vendors With Tax ID

MINNESOTA DEPARTMENTOF REVENUE
Operator Certificate of Compliance
Read the information on the back before completing this certificate. Person selling at event: Complete this certificate and give it to the operator/organizer of the event. Operator/organizer of event: Keep this certificate for your records.
Do not send this form to the Department of Revenue.
Name of Business Selling or Exhibiting at Event*
Minnesota Tax ID Number*
Seller's Complete Address*

Street Address

Street Address Line 2

CityState / Province

Postal / Zip Code
Name of Person or Group Organizing Event
Name and Location of Event
Date(s) of Event
Describe the type of merchandise you plan to sell.*
Complete this section if you are not required to have a Minnesota tax ID number.

I am selling only nontaxable items.I am not making any sales at eventI participate in a direct selling plan, selling for (enter company name below), and the home office or top distributor has a Minnesota tax ID number and remits the sales tax on my behalf.This is a nonprofit organization that meets the exemption requirements described below:
(nonprofit option 1) Candy sold for fundraising purposes by a nonprofit organization that provides educational and social activities for young people primarily aged 18 and under (MS 297A.70, subd. 13[a][4]).(nonprofit option 2) Youth or senior citizen group with fundraising receipts up to $20,000 per year ($10,000 or less before January 1, 2015)(MS 297A.70, subd. 13[b][1]).(nonprofit option 3) A nonprofit organization that meets all the criteria set forth in MS 297A.70, subd. 14.
If you selected the third exemption reason, enter company name here:
I declare that the information on this certificate is true and correct to the best of my knowledge and belief and that I am authorized to sign this form.
Signature*

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Print Name Here*
Date*

MonthDayYear
Date
Daytime Phone*
PENALTY — Operators who do not have Form ST19 or a similar written document from sellers can be fined a penalty of $100 for each seller that is not in compliance for each day of the selling event.
(Rev. 12/24)

Information for Sellers and Event Operators
Operators/organizers of craft, antique, coin, stamp or comic book shows; flea markets; convention exhibit areas; or similar events are required by Minnesota law to get written evidence that persons who do business at the show or event have a valid Minnesota tax ID number.
Sales Tax Registration
To register for a Minnesota tax ID number, call 651-282-5225.
Information and Assistance
If you have questions or want fact sheets on specific sales tax topics, call 651-296-6181.
A registration application (Form ABR) is also available on our website at www.revenue.state.mn.us.
If a seller is not required to have a Minnesota tax ID number, the seller must give the operator a written statement that items offered for sale are not subject to sales tax.
Most sales tax forms and fact sheets are also available on our website at www.revenue.state.mn.us.
All operators (including operators of community sponsored events and nonprofit organizations) must obtain written evidence from sellers.
For information related to sellers and event operators, see Fact Sheet #148, Selling Event Exhibitors and Operators.
Certain individual sellers are not required to register to collect sales tax if they qualify for the isolated and occasional sales exemption. To qualify, all the following conditions must be met:
- The seller participates in only one event per calendar year that lasts no more than three days;
- The seller makes sales of $500 or less during the calendar year; and
- The seller provides a written statement to that effect, and includes the seller's name, address and telephone number.
We'll provide information in other formats upon request to persons with disabilities.
This isolated and occasional sales provision applies to individuals only. It does not apply to businesses.
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MINNESOTA DEPARTMENTOF REVENUE

Operator Certificate of Compliance

Information for Sellers and Event Operators

Sales Tax Registration

Information and Assistance