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to evade paying sales tax by using an exemption certificate for items or 10/15. forms and fact sheets are available on our website at www.revenue.state.mn.us you can qualify for the nonprofit sales tax exemption if your group is: organized and operated exclusively for charitable, religious or educational purposes and is exempt from federal income tax under section 501(c)(3) of the internal revenue code; or. collect sales tax on all retail sales of taxable items unless they qualify for the “occasion- al sales” exemption described below. sales tax instruction booklet sales and use tax exemptions.
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