Sales and Use Tax for Manufacturers

This course is for businesses in Minnesota that make products intended to be sold ultimately at retail.

The focus is to give an understanding of what items a manufacturer may buy exempt from sales tax and what items are taxable. This course is not meant as an introduction to Sales and Use Tax.

This course is available in classroom and webinar formats.

This course is designed for:

• Accountants
• Bookkeepers
• Business owners
• Purchasing agents
• Others that need a working knowledge of sales and use tax and how it relates to product makers and the manufacturing process

• Recognize when you owe sales and use taxes
• Recognize the differences between the industrial production process and the integrated production process
• Identify the exemptions available to manufacturers
• Distinguish how the use of goods determines if an item qualifies for one of these exemptions
• Identify how to use and when to accept an exemption certificate
• Identify when you have paid tax in error and how to get a refund
• List several resources that answer your sales and use tax questions