Who needs form MN For ST19?
The form is the Operator Certificate of Compliance to be used in the State of Minnesota. It must be completed by a vendor who is selling at one the following types of events: craft, antique, coin, stamp or comic book shows, flea markets, convention exhibit areas, etc. The operator (organizer) of the event needs this form in order to make sure that people doing business at the show have a valid Minnesota tax ID number.
What is the purpose of the form?
The form serves as evidence of the state tax identification number or provides explanation why the vendor is not required to possess it.
When is form ST19 due?
The seller participating in the event must provide the completed Operator Certificate of Compliance in advance before the event upon the operator’s request. If the form isn’t available at the event, operators may be charged a penalty.
Is the form accompanied by any other documents?
The form itself does not require any attachments except in one case: if a seller is not qualified for the tax ID number, they must provide the organizer with a written statement of the items offered for sale not being subject to sales tax.
How do I fill out the form?
The form is quite easy to complete as it is short and contains instructions on the second page. The first page of the document requests the following information:
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Seller business name;
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Address;
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Name of the event organizer;
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Event name and location;
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Event date(s);
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Description of the goods that will be sold or exhibited;
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Sales tax exemption information (if required);
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Signature of the seller and date.
What should I do with the completed form?
There is no need to send the form to the State Department of Revenue -- the seller must only provide the filled out document to the organizer of the event. The organizer must keep the ST19 form for their own records.
