Minnesota Operator Certificate of Compliance (Sales Tax)

Operator Certificate of Compliance (Sales Tax)
Form ST-19
ST19

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

Print or Type

Seller’s Complete Address

Minnesota Tax ID Number
City

State

ZIP Code

Name of Person or Group Organizing Event
Name and Location of Event
Date(s) of Event

Merchandise
Sold

Describe the type of merchandise you plan to sell.

Complete this section if you are not required to have a Minnesota tax ID number.
Sales Tax Exemption Information

I am selling only nontaxable items.
I am not making any sales at the event.
I participate in a direct selling plan, selling for
(name of company), 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:
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]).
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]).

Sign Here

A nonprofit organization that meets all the criteria set forth in MS 297A.70, subd. 14.
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 of Seller

Print Name Here

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. 2/18)

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.
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.
All operators (including operators of
community sponsored events and nonprofit
organizations) must obtain written evidence
from sellers.
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.
This isolated and occasional sales provision
applies to individuals only. It does not apply to
businesses.

Sales Tax Registration

To register for a Minnesota tax ID number,
call 651-282-5225.
A registration application (Form ABR) is
also available on our website at
www.revenue.state.mn.us.

Information and Assistance

If you have questions or want fact sheets
on specific sales tax topics, call
651-296-6181.
Most sales tax forms and fact sheets are
also available on our website at
www.revenue.state.mn.us.
For information related to sellers and
event
operators, see Fact Sheet #148, Selling
Event Exhibitors and Operators.
We’ll provide information in other formats
upon request to persons with disabilities.