Refund Requests for Sales and Use Tax

Use Form ST11, Sales and Use Tax Refund Request to request refunds for:

• Sales or use tax paid in error on purchases
• Sales or use tax paid on qualifying capital equipment
• Special exemptions:
  • Construction exemptions for special projects under Minnesota Statute 297A.71
  • Greater Minnesota Job Expansion
  • Qualified Data Centers

Use Form ST11-MPA, Sales and Use Tax Multiple Period Amended Return to request refunds for:

• Multiple period amended returns
  • Amend multiple sales and use tax returns without having to make a change to each individual return in e-Services.
• Utilities sales tax refunds
  • Utility service providers may request refunds for sales tax paid on returns for customers now claiming an exemption.  

Note: You may file two of each type of refund requests per calendar year.