STATE SALES TAX INFORMATION

ALL APPROPRIATE STATE SALES TAX LAWS WILL APPLY PER THE LOCATION AND SELLER OF THE PIECE OF EQUIPMENT.  Please note that Minnesota DOES NOT consider regularly scheduled consignment auctions as “auctions” but rather “consignment auctions”, requiring sales tax to be charged unless the buyer can provide an exemption form.

If you have any questions concerning a piece of equipment and possible sales tax, please contact the appropriate state government agency for that location.  Listed below are links for MN Department of Revenue and ND Tax Commissioner. 

MN Link:  http://taxes.state.mn.us/sales/Documents/st3.pdf

ND Link: http://www.nd.gov/tax/salesanduse/streamlinetax/streamlinedcertificateofexemption.pdf