Instructions - Tax Exempt from Motor Vehicle Sales Taxes

Motor vehicle sales tax exemptions differ from general sales tax exemption.  Someone who qualifies for general sales tax exemption does not automatically qualify for vehicle sales tax exemption.

FYI: Very few winning bidders in Minnesota are exempt from paying motor vehicle
sales tax. The MN Dept. of Revenue website provides the following list: List of Entities and Vehicle Types Exempt from Motor Vehicle Sales Taxes

It is not the affiliate’s responsibility to determine the tax exempt status of winning
bidders. If a winning bidder is claiming to be exempt from motor vehicle sales taxes, a
properly completed and signed ST3 form must be submitted before the motor vehicle
sales taxes are removed from the invoice.

The ST3 form ONLY applies to sales taxes, ALL other vehicle fees listed on the invoice
must be collected.