Minnesota Form ST-19: Seller and Operator Steps, Penalties

Minnesota Form ST-19, the Operator Certificate of Compliance, is a one-page form that every seller at a craft show, flea market, antique show, or similar selling event fills out and hands to the event operator before the event begins. The operator keeps it on file. It is not mailed to the Minnesota Department of Revenue.1Minnesota Department of Revenue. Operator Certificate of Compliance The current PDF is available for free download from the Department of Revenue website, and there is no filing fee.

What the Seller Writes on the Form

Fill in each of the following before you hand the form over:

  • Event name and date.
  • Your legal business name and the address where you conduct business.
  • Your Minnesota tax ID number, which links you to your state sales tax account. If you don’t have one, register before the event through the Department of Revenue’s Business Tax Registration portal or by calling 651-282-5225 (toll-free 1-800-657-3605). Registration is free.2Minnesota Department of Revenue. Registering Your Business
  • If you don’t need a tax ID, the exemption box that matches your situation, plus a written statement explaining why your items are not subject to sales tax.

Every field should match your official records with the state. Sign the form, and give it to the operator.1Minnesota Department of Revenue. Operator Certificate of Compliance

If You Don’t Have a Tax ID: The Isolated and Occasional Sales Exemption

Individual sellers (not businesses) can skip the tax ID line if they meet all three of these conditions:1Minnesota Department of Revenue. Operator Certificate of Compliance

  • You participate in only one event per calendar year, and that event lasts no more than three days.
  • Your total sales for the calendar year are $500 or less.
  • You give the operator a written statement confirming these facts, along with your name, address, and telephone number.

This is for individuals only. Anyone operating as a business, including a sole proprietorship with regular sales, must register for a tax ID instead.3Minnesota Department of Revenue. Selling Event Exhibitors and Operators Complete and sign the relevant exemption section of Form ST-19 so the operator has documentation on file.

If You’re a Nonprofit

Certain nonprofit groups check an exemption box on Form ST-19 rather than supplying a tax ID. The form lists three categories:1Minnesota Department of Revenue. Operator Certificate of Compliance

  • Nonprofits that provide educational and social activities primarily for young people age 18 and under, selling candy for fundraising.
  • Youth or senior citizen groups with fundraising receipts up to $20,000 per year.4Minnesota Office of the Revisor of Statutes. Minnesota Code 297A.70 – Exemptions for Governments and Nonprofits
  • Organizations that meet all the criteria in Minnesota Statutes 297A.70, subdivision 14.

Check the appropriate box and identify which category applies. The form does not require a separate tax-exempt number.

What the Operator Does With the Form

Before renting booth space to a seller, the operator must have one of three things in hand:3Minnesota Department of Revenue. Selling Event Exhibitors and Operators

  • A completed Form ST-19 showing the seller’s valid Minnesota tax ID number.
  • A written statement from the seller that nothing offered for sale is subject to sales tax.
  • A written statement confirming the seller qualifies for the isolated and occasional sales exemption.

All operators must collect this documentation, including operators of community-sponsored events and events organized by nonprofit groups. Collect it before the seller sets up, not after. The operator retains the forms for at least three and a half years after the event and produces them if the Department of Revenue audits the event.3Minnesota Department of Revenue. Selling Event Exhibitors and Operators Do not send them to the Department of Revenue.

Penalty for Missing Forms

An operator without a Form ST-19 or equivalent written statement from a seller faces a penalty of $100 for that seller for each day of the event.5Minnesota Department of Revenue. Sales and Use Tax – Operators of Flea Markets and Similar Events The penalty is per seller, per day, so a three-day event with five non-compliant sellers costs the operator $1,500. The penalty falls on the operator, which is why collecting the forms before the event opens matters.

Sellers carry their own exposure. Making taxable sales without a Minnesota tax ID means failing to collect and remit sales tax, which carries separate consequences from the Department of Revenue.2Minnesota Department of Revenue. Registering Your Business

Where to Get the Form

Download the current version of Form ST-19 as a PDF from the Minnesota Department of Revenue website.1Minnesota Department of Revenue. Operator Certificate of Compliance Many operators include copies in their booth rental packets, and sellers can print their own. Complete it, sign it, hand it to the operator. That’s the whole process.