ST11

Sales and Use Tax Refund Request 

Business name                                                                                   Minnesota tax ID

Address                                                                                         Period covered by this request
                                                                                                From            Through
City                                                                                            State           ZIP code       

Main business address in Minnesota (if different from above)         

City                                                                                            State           ZIP code

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 corpora-
tion.
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 
               525 Lake Avenue South, Suite 405
               Duluth, MN 55802
Email:    salesuse.claim@state.mn.us

Rev. 6/20

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.

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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   Invoice   Vendor Name         Item Purchased    Mo/yr tax  Purchase     Total tax  MN tax    St. Cloud   Detailed description    Exemption claimed
  Date      Number                                          was paid   price paid   paid                 area tax            of use
  3/14/2020 7026      XYZ Supply    Lubricants                3/20        1,000.00  73.75      68.75          5.00   Oil consumed in produc- Industrial production
                                                                                                                         tion equipment
  3/22/2020 7050      XYZ Supply    Product Packaging         3/20        2,500.00  184.38     $171.88        $12.50 Product ID labels used  Industrial production
                                                                                                                     in 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 pro-    Capital equipment
                                                                                                                     duce our product
                                                                             TOTAL  1,364.38   1,271.88       92.50

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   Invoice      Vendor Name           Item      Specify sales Mo/yr tax    Purchase   Total tax      MN tax         Rochester tax   Olmsted County 
  Date      Number                           Purchased   or use tax    was paid     price paid paid                                          Transit tax
  1/23/2020  741      Construction Supply Co Lumber      Sales            1/20      5,000.00   406.25         343.75                   37.50 25.00
  2/10/2020 6832      XYZ Building Supply    Floor Tile  Sales            2/20      2,500.00   203.13         171.88                   18.75 12.50
  4/16/2020 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    Invoice     Vendor Name           Item Purchased  Specify sales     Mo/yr tax     Purchase price Total tax paid MN tax 
  Date       Number                                            or use tax         was paid     paid
  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 

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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   Invoice Vendor        Item          Specify sales Mo/yr tax Purchase    Total tax  MN tax  Hennepin      Hennepin County   Detailed description of 
  Date      Number      Name  Purchased         or use tax    was paid  price paid   paid              County tax    Transit tax how equipment is used 
  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       Racking           Sales         3/20      3,000.00     225.75   206.25   4.50          15.00       Holds data center 
                    Company   System                                                                                             equipment and ensures 
                                                                                                                                 proper operating 
                                                                                                                                 temperatures
  4/4/2020  3357    XZY       Cables            Use           4/20      3,500.00     263.38   $240.63  5.25          17.50       Connects data center 
                    Company                                                                                                      equipment
  5/5/2020  7026    IT Co     Networking        Sales         5/20      83,300.00  6,268.33   5,726.88 124.95        416.50  Used to manage power 
                              monitoring                                                                                         and environmental 
                              software                                                                                           factors in the data center
                                                                         TOTAL     7,208.95   6,586.26 143.70        479.00 

In addition to the worksheet, please attach:
•  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

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