Minnesota Sales and Use Tax Refund Request

Sales and Use Tax Refund Request
ST11, Sales and Use Tax Refund Request
ST11

Sales and Use Tax Refund Request
Business name	

Minnesota tax ID

Address	

Period covered by this request

City	

From 	

Through

State	

ZIP code	

State	

ZIP code

Main business address in Minnesota (if different from above)			
City	
Name of person to contact about this request	

Title	

Phone		

Email

Type of refund request you are filing (select all that apply):
Sales tax paid in error to a vendor
Construction exemptions for special projects under M.S. 297A.71. Project Type from statute
Greater Minnesota Job Expansion		

	

Qualified Data Center 	

Worksheet

Create and attach a supporting worksheet for each type of request. Sales tax, use tax and all local taxes need to be separated by local taxing district
on each worksheet. See instructions.

Describe your business and the reason for your request.

Refund Amount Requested  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
The application must include sufficient information to permit the commissioner to verify the tax paid. 297A.75 Subd. 3a.

Sign Here

A request for refund filed by a corporation must bear the original signatures and titles of the officers having the authority to sign for the corporation.
I declare under the penalties of criminal liability for willfully making a false claim that this claim has been examined, and, to the best of my (our)
knowledge and belief, is true and complete.
Signature of taxpayer or authorized representative	

Title	

Date	

Phone

Preparer signature	

Preparer Minnesota tax ID number	

Date	

Preparer Phone

Send Form ST11, your worksheet(s), and supporting documents:		
Mail:	 Minnesota Department of Revenue
Mail Station 6330
600 N. Robert Street
St. Paul, MN 55146-6330
Email:	 [email protected]

Rev. 3/21

Instructions for Form ST11
When should I use this form?

• To request a refund of sales tax you paid in error such as:
• Tax paid on exempt capital equipment
• Tax paid on items used or consumed in industrial production
• When the law required you to pay sales tax but now you can get a refund.

Note:

• You must be registered for sales or use tax.
• Refunds of sales tax paid in error must be over $500. If you’re requesting $500 or less, request the refund from your vendor.
• You can only file two of each type of purchaser refund requests per calendar year.
• Your request form is not valid until fully complete. You must include sufficient information to verify your request.

How long do I have to file?
Generally,

• If you paid sales tax on a purchase, you have 3 ½ years from the 20th day of the month following the purchase invoice date.
• If you accrued use tax on the purchase, you have 3 ½ years from the original tax return due date.
• If you signed a waiver (Form ST21, Consent to Extend Statute), follow that deadline.

How do I fill out the form?
1. Enter your business Information
• If your Minnesota tax ID number changed during the request period, file a separate form for each ID number.
2. Choose the type of request
• Choose all that apply.
• You can find instructions for each type of request on the following pages.
3. Create a worksheet
• Create a worksheet listing the items you are requesting a refund for. See sample worksheets in these instructions.
• If you want to make more than one request on the same form, you must complete a separate worksheet for each type of request.
4. Describe your business and the reason for your request
5. Indicate the total refund requested
• Total the amounts from all worksheets.
6. Sign the form

What happens next?
We may ask for additional information, such as:
• Copies of exemption certificates
• Copies of vendor invoices
• Lease agreements
• Proof of payment
• Backup documentation for your sales and use tax returns
We will review your request, and send you a letter with our decision.
If your request is approved and:
• You do not owe other taxes, we will send you a refund of the tax plus any applicable interest.
• You owe other government debts, we will use your refund to reduce or pay your balance due. Once your taxes are paid in full, we will
send you the remaining refund amount.
• You received a refund from us and a vendor refunded you for the same item, you must return the refund we gave you.

Questions?

Call 651-296-6181 or 1-800-657-3777.

1

Instructions and Sample Worksheets
Sales Tax Paid in Error to a Vendor
If you charged sales tax to your customers or accrued use tax in error, you can’t request a purchaser refund. File an amended return in
e-Services, or see the instructions for filing a multiple period return.
Sample Worksheet for Sales Tax Paid in Error to a Vendor
The examples are for reference only. Add a column for each local tax.
Invoice
Date

Invoice
Number

Vendor Name

Item Purchased

Mo/yr tax
was paid

Purchase
price paid

Total tax
paid

MN tax

St. Cloud
area tax

Detailed description
of use

Exemption claimed

3/14/2020

7026

XYZ Supply

Lubricants

3/20

1,000.00

73.75

68.75

5.00

Oil consumed in production equipment

Industrial production

3/22/2020

7050

XYZ Supply

Product Packaging

3/20

2,500.00

184.38

$171.88

$12.50

Product ID labels used
in industrial production

Industrial production

2/21/2020

1371

ABC Equipment

CNC machine

2/20

15,000.00

1,106.25

1,031.25

75 .00

Machine used to produce our product

TOTAL

1,364.38

1,271.88

92.50

Capital equipment

Construction Exemption for Special Projects
This is a limited exemption. See Minnesota Statutes 297A.71 for a list of qualifying projects.
If a contractor paid tax, provide a statement showing the amount of sales or use tax each contractor paid.
Sample Worksheet for Construction Exemptions

The examples are for reference only. Add a column for each local tax.
								
Invoice
Date

Invoice
Number

1/23/2020

741

2/10/2020
4/16/2020

Vendor Name

Item
Purchased

Specify sales
or use tax

Mo/yr tax
was paid

Purchase
price paid

Total tax
paid

MN tax

Rochester tax

Olmsted County
Transit tax

Construction Supply Co

Lumber

Sales

1/20

5,000.00

406.25

343.75

37.50

25.00

6832

XYZ Building Supply

Floor Tile

Sales

2/20

2,500.00

203.13

171.88

18.75

12.50

5589

ABC Supplies

Paint

Sales

4/20

1,000.00

81.25

68.75

7.50

5.00

TOTAL

690.63

584.38

63.75

42.50

Greater Minnesota Job Expansion
If you have a certified facility with a Business Subsidy Agreement (BSA), use this form to request a refund. If a contractor paid tax, provide a
statement showing the amount of sales or use tax each contractor paid.
Sample Worksheet for Greater Minnesota Job Expansion
	The
			examples are for reference only. Add a column for each local tax.
Invoice
Date

Invoice
Number

Vendor Name

Item Purchased

Specify sales
or use tax

Mo/yr tax
was paid

Purchase price
paid

Total tax paid

MN tax

3/14/2020

1432

XYZ Supply

Lubricants

Use

3/20

800.00

55.00

55.00

4/22/2020

651

XYZ Supply

Paint Supplies

Sales

4/20

2,000.00

137.50

137.50

5/1/2020

976

ABC Building Supply

Lumber

Sales

5/20

7,000.00

481.25

481.25

TOTAL

673.75

673.75

2

Instructions and Sample Worksheets (continued)
Qualified Data Center
If you own a data center certified by DEED or own software in a certified facility, use this form to request a refund for tax paid on enterprise
information technology equipment, computer software, and computer software maintenance agreements used in the center.
Where multiple persons own different enterprise technology equipment and software in the center, each must request a refund for tax paid on
the equipment and software owned by that person.
When do I begin qualifying for the exemption?
Depending on when the qualified data center met the threshold requirements, determines what purchases of enterprise information technology
equipment and computer software qualify for the exemption.
When did the data center meet the threshold requirements?

The exemption applies to purchases made after

Under the original thresholds enacted in 2011	

June 30, 2012

Under the amended thresholds enacted in 2013	

June 30, 2013

However, for computer software maintenance agreements, the exemption applies to purchases after June 30, 2013.
When does this exemption expire?
The exemption ends either:
•	 20 years from the date of the first purchase of “enterprise information technology equipment and computer software for use in a qualified
data center”, or
•	 By June 30, 2042, whichever is earlier.
Sample Worksheet for Qualified Data Center
The
				examples are for reference only. Add a column for each local tax.
Invoice
Date

Invoice
Number

Vendor
Name

Item
Purchased

Specify sales
or use tax

Mo/yr tax
was paid

Purchase
price paid

Total tax
paid

MN tax

Hennepin
County tax

Hennepin County
Transit tax

2/14/2020

6813

ABC Power

Generators

Sales

2/20

6,000.00

451.50

412.50

9.00

30.00

Backup power source for
the data center

3/1/12020

4975

XZY
Company

Racking
System

Sales

3/20

3,000.00

225.75

206.25

4.50

15.00

Holds data center
equipment and ensures
proper operating
temperatures

4/4/2020

3357

XZY
Company

Cables

Use

4/20

3,500.00

263.38

$240.63

5.25

17.50

Connects data center
equipment

5/5/2020

7026

IT Co

Networking
monitoring
software

Sales

5/20

83,300.00

6,268.33

5,726.88

124.95

416.50

TOTAL

7,208.95

6,586.26

143.70

479.00

In addition to the worksheet, please attach:
•	
•	
•	
•	

Detailed description of
how equipment is used

Certification letter from DEED
Project description
Documentation to verify the location of software and hardware, if necessary
Copies of your use tax accruals if you paid use tax

If you own the facility, also attach:
•	 Description of any office space, meeting space, and mechanical facilities included in project square footage
•	 Date of first qualifying purchases
If you lease space within a qualifying facility, also provide:
•	 An agreement or substantiation of the tenant relationship with the owner

3

Used to manage power
and environmental
factors in the data center