Minnesota Exemption Form Instructions are instructions used to complete exemption forms for various taxes in Minnesota. There are three main types of Minnesota Exemption Form Instructions: Sales Tax Exemption Form Instructions, Use Tax Exemption Form Instructions, and Property Tax Exemption Form Instructions. Sales Tax Exemption Form Instructions provide instructions for completing the Minnesota Sales and Use Tax Exemption Certificate (Form ST3). This form is used to claim an exemption from sales tax when purchasing items for resale, leasing, leasing with an option to purchase, or renting tangible personal property or taxable services. Use Tax Exemption Form Instructions provide instructions for completing the Minnesota Use Tax Exemption Certificate (Form ST19). This form is used to claim an exemption from use tax when purchasing items for use in Minnesota, but not subject to Minnesota sales tax. Property Tax Exemption Form Instructions provide instructions for completing the Minnesota Property Tax Exemption Certificate (Form M1PR). This form is used to claim an exemption from property tax for certain properties, such as those owned by certain non-profit organizations or used exclusively for agricultural purposes. In addition to the instructions provided, taxpayers are advised to consult the Minnesota Department of Revenue website for more detailed information about filing their exemption forms.