In order to transact business in Minnesota as a foreign Limited Liability Company, a Certificate of Authority is required. Foreign students and scholars may be eligible to claim tax treaty benefits if certain criteria are met.You must have either a social security number or ITIN number to be eligible for treaty benefits. You must complete the correct tax treaty exemption forms. You are considered an alien for tax purposes. Before filing your tax returns, you must determine what your residency status is in the US and Minnesota. MTO, our international business unit, provides training and expertise small and midsized companies need to export goods and services worldwide. Minnesota is a participant in the State Authorization Reciprocity Agreement (SARA). Returning from pasture to the herd of origin in the state under permit; or; Moved in accordance with a board-approved commuter herd agreement. International students will not be admitted to summer term.