Account Application

December 2012

Cyrus Elevator: 320-795-2714

Elrosa Agronomy: 320-697-5566

Glenwood Elevator:

320-634-3028

Hoffman Agronomy: 320-986-2454

Long Prairie: 320-732-2149

Lowry Elevator:

320-283-5143

Park Rapids: 218-732-4236

Starbuck: 320-239-2226

Toll Free Main Office: 1-800-808-1626

Prairie Lakes Coop

PO BOX 580

Starbuck, MN 56381

prairielakescoop.com

& AgAnswer.com

Application process is easy...Follow These Steps 1. Fill out the application credit request form. Make sure to include all of the information requested on the

application, including your signature.

2. You may bring your application into your local Prairie Lakes Coop office locations or mail to Prairie Lakes

Coop, PO BOX 580, Starbuck, MN 56381

3. Please allow 15 days for application processing.

4. Upon review of your application, a letter will be sent in the mail regarding your application status.

Important information about procedures for opening a new account:

When you open an account, we will ask for your name, address, date of birth, business documents, and other

information that will allow us to identify you. We may also ask to see your drivers license or other identifying

documents.

Agronomy • Energy• Grain Marketing

Page 1 of 2

APPLICATION FOR CREDIT

Prairie Lakes Coop a division of CHS Inc. (“CHS”)

Main Office: 524 Pope Street | Starbuck, MN 56381 Phone (320) 239-2226 | Fax (320) 239-2227

**FOR CREDIT REQUESTS OVER $10,000 – PLEASE ATTACH A CURRENT SIGNED BALANCE SHEET.

PRODUCTS PLANNING TO PURCHASE:

Feed Petroleum LP Gas Seed Agronomy Other: ________________ CREDIT NEEDED: $ _________________________ INDIVIDUAL: (As recorded with IRS) Last Name:

First Name:

Middle Initial:

Social Security Number: - -

Date of Birth: / /

Address:

City:

State:

Zip Code:

Home Phone Number:

Cell Phone / Fax Number:

Email Address:

Previous Address:

City:

State:

Zip Code:

BUSINESS: (As recorded with IRS) Legal Name: Contact Person:

Physical Address / PO Box: City: State: Zip Code:

Business Phone: Fax Number: Email Address:

Federal Tax ID Number: Tax Exempt Number: Type of Business: Individual Partnership LLC Other:_________________

Corporation - Date of Inc: ______________ State of Inc: _________ AUTHORIZED SIGNER:

If you are applying as a business, are you an authorized signer? No Yes Please Print Name: Title:

BANK REFERENCES: Operating Line:

No Yes Bank Name: Account Number: Contact Person: Location: (City/State) Phone Number: Fax Number:

Checking/Saving: No Yes

Bank Name: Account Number: Contact Person: Location: (City/State) Phone Number: Fax Number:

CREDIT / TRADE REFERENCES: Name: Account Number: Location: Phone Number: Fax Number:

Name: Account Number: Location: Phone Number: Fax Number:

CO-APPLICANT: (If Applicable) Last Name: First Name: Middle Initial: Social Security Number:

- - Date of Birth: / /

Address: City: State: Zip Code:

Home Phone Number: Cell Phone / Fax Number: Relationship to Applicant:

Bank Reference: Operating / Checking

Bank Name: Account Number: Contact Person: Location: (City/State) Phone Number: Fax Number:

GUARANTOR: (For Business Applicants) Last Name: First Name: Middle Initial: Social Security Number:

- - Date of Birth: / /

Address: City: State: Zip Code:

Home Phone Number: Cell Phone / Fax Number Relationship to Applicant:

Bank Reference: Operating / Checking

Bank Name: Account Number: Contact Person: Location: (City/State) Phone Number: Fax Number:

EACH OF THE UNDERSIGNED HEREBY GUARANTEES FULL PAYMENT OF ALL PRESENT AND FUTURE INDEBTEDNESS OF THE APPLICANT. THIS GUARANTEE IS OPEN AND CONTINUOUS AND IS GIVEN TO INDUCE CHS TO EXTEND CREDIT TO THE APPLICANT(S). THIS PERSONAL GUARANTEE SHALL REMAIN EFFECTIVE UNTIL REVOKED BY THE UNDERSIGNED BY NOTICE IN WRITING TO CHS. HOWEVER, SUCH A REVOCATION SHALL BE EFFECTIVE ONLY TO AMOUNTS DUE WHICH ARISE OUT OF NEW CONTRACTS OR TRANSACTIONS ENTERED INTO MORE THAN 30 DAYS AFTER RECEIPT OF NOTICE BY CHS. SUCH NOTICE MUST BE GIVEN BY CERTIFIED MAIL TO CHS. AT ANY TIME CHS MAY, WITHOUT NOTICE, EXTEND CREDIT TO APPLICANT OR MODIFY, RENEW, EXTEND, OR COMPROMISE ANY INDEBTEDNESS’ TAKE, SUBORDINATE, OR RELEASE ANY SECURITY INTERESTS; RELEASE APPLICANT OR ANY OTHER GUARANTOR FROM ANY LIABILITY FOR INDEBTEDNESS AND OTHERWISE DEAL WITH APPLICANT AND OTHER GUARANTORS IN ANY MANNER DEEMED FIT, WITHOUT WAIVING THE EFFECTIVENESS OF THIS PERSONAL GUARANTY. EACH GUARANTOR WAIVES PRESENTMENT, DEMAND, PROTESTS, AND NOTICE OF ANY KIND. IF THERE IS MORE THAN ONE GUARANTOR, THE OBLIGATIONS ARE JOINT AND SEVERAL. CHS MAY BRING A SEPARATE ACTION AGAINST ANY GUARANTOR WITHOUT FIRST PROCEEDING AGAINST THE APPLICANT, OR ANY OTHER PERSON OR SECURITY, AND WITHOUT PURSUING ANY OTHER REMEDY. IN ANY PROCEEDING TO INTERPRET OR ENFORCE THIS PERSONAL GUARANTEE, CHS SHALL BE ENTITLED TO RECOVER ALL OF ITS COSTS AND ATTORNEY FEES FROM ANY PERSONAL GUARANTOR. ALL NOTICES REGARDING THIS PERSONAL GUARANTEE MUST BE SENT TO CHS AT 5500 CENEX DRIVE, ATTN MS 140, INVER GROVE HEIGHTS, MN 55077. YOU FURTHER ACKNOWLEDGE THAT YOU HAVE READ, UNDERSTAND AND ACCEPT THE TERMS OF THIS AGREEMENT INCLUDED ON PAGE TWO OF THIS APPLICATION. YOU AUTHORIZE US TO CONTACT REFERENCES AND OBTAIN FINANCIAL INFORMATION, INCLUDING BUT NOT LIMITED TO A CREDIT REPORT ON APPLICANT, NOW AND IN THE FUTURE AS WE DEEM NECESSARY. YOU UNDERSTAND THAT WE WILL RETAIN THIS APPLICATION WHETHER OR NOT IT IS APPROVED. IF APPLICANT IS A BUSINESS, BY SIGNING BELOW, YOU ATTEST AND ACKNOWLEDGE THAT THE APPLICANT IS A VALID BUSINESS ENTITY AND YOU ARE AUTHORIZED TO MAKE THIS APPLICATION ON BEHALF OF THE APPLICANT AND THAT ALL INFORMATION SUBMITTED IS COMPLETE AND ACCURATE.

Individual Signature Business Signature Title Co-Applicant Signature Guarantor Signature

Date Date Date Date

Please check your primary location: ___ Cyrus ___ Long Prairie ___ Elrosa ___ Lowry ___ Glenwood ___ Park Rapids ___ Hoffman ___ Starbuck Salesperson: ______________________ Contact person: ____________________

For Office Use Only

Patron # _______________________

Credit Limit $____________________

Approval _______________________

Date __________________________

Page 2 of 2

FINANCIAL INFORMATION:

BALANCE SHEET AS OF __________________ FOR _____________________________ (NAME OF INDIVIDUAL OR BUSINESS) OR, PLEASE ATTACH YOUR MOST RECENT BALANCE SHEET. (NOTE : ALL INFORMATION MUST BE COMPLETED TO RECEIVE CONSIDERATION FOR ANY CREDIT LIMIT REQUESTS GREATER THAN $10,000)

1. IN THE AGREEMENT “YOU” AND “YOUR” IS THE APPLICANT(S), AND “WE”, “US” OR “OUR” IS CHS.

2. YOU AGREE TO PAY US FOR CREDIT EXTENDED ON THIS ACCOUNT PURSUANT TO THIS AGREEMENT, TOGETHER WITH ALL APPLICABLE CHARGES. YOU AGREE THAT THIS ACCOUNT SHALL BE USED ONLY FOR BUSINESS OR AGRICULTURAL PURPOSES AND NOT PRIMARILY FOR PERSONAL, FAMILY OR HOUSEHOLD PURPOSES.

3. YOU WILL RECEIVE A MONTHLY ACCOUNT STATEMENT SHOWING THE PURCHASES FOR THE PRIOR MONTH. YOU AGREE TO PAY THE ENTIRE BALANCE SHOWING ON YOUR ACCOUNT STATEMENT BY THE PAYMENT DUE DATE, AND YOU UNDERSTAND THAT WE MAY IMPOSE A FINANCE CHARGE OF 1.5% PER MONTH (WHICH IS AN ANNUAL RATE OF 18%), OR AS APPLICABLE ACCORDING TO STATE LAW, IF ANY PORTION OF YOUR BALANCE REMAINS UNPAID BEYOND THAT DATE.

4. WE WILL SET YOUR CREDIT LIMIT AND THIS IS THE MAXIMUM AMOUNT YOU MAY CHARGE ON YOUR ACCOUNT. WE MAY REFUSE TO EXTEND ADDITIONAL CREDIT AT ANY TIME.

5. THE FINANCE CHARGE ON THE ACCOUNT IS COMPUTED BY ADDING THE BALANCE OUTSTANDING EACH DAY IN THE BILLING PERIOD DIVIDED BY THE NUMBER OF DAYS IN THAT PERIOD. THE BALANCE OUTSTANDING EACH DAY IS DETERMINED BY ADDING ANY PURCHASES AND CHARGES AND SUBTRACTING PAYMENTS AND CREDITS FROM THE BALANCE OUTSTANDING. THE MINIMUM CHARGE IS $.50 PER MONTH. INTEREST MAY BE COMPOUNDED AT OUR DISCRETION IF PERMITTED BY LAW.

6. PAYMENTS SHALL BE APPLIED FIRST TO THE UNPAID FINANCE CHARGE, THEN TO THE REMAINING OUTSTANDING BALANCE.

7. IN THE EVENT THAT COLLECTION PROCEEDINGS ARE INSTITUTED TO COLLECT ANY BALANCE DUE, YOU AGREE TO PAY ALL COLLECTION COSTS, INCLUDING ATTORNEYS’ FEES, LEGAL EXPENSES AND OTHER COSTS AND EXPENSES TO COLLECT ANY DEBT OR ENFORCE ANY RIGHT UNDER THIS AGREEMENT.

8. IF APPLYING FOR A JOINT ACCOUNT, YOU EACH AGREE TO BE BOUND BY THE TERMS OF THIS AGREEMENT AND SHALL BE JOINTLY AND SEVERALLY LIABLE FOR PAYMENT OF ALL PURCHASES MADE UNDER THIS AGREEMENT.

9. IF YOU: (A) FAIL TO MAKE A PAYMENT WHEN DUE; (B) BREACH ANY OBLIGATION UNDER THIS AGREEMENT; (C) MAKE ANY FALSE STATEMENTS TO US; OR (D) FURNISH ANY FALSE OR MISLEADING INFORMATION, WE MAY SUSPEND AT OUR OPTION; LIMIT, SUSPEND OR CANCEL YOUR ACCOUNT; ACCEPT LATE OR PARTIAL PAYMENTS WITHOUT LOSING ANY RIGHTS; REQUIRE THE IMMEDIATE PAYMENT OF THE OUTSTANDING BALANCE, INCLUDING FINANCE CHARGES AND OTHER FEES; OR TAKE ANY OTHER ACTION PERMITTED BY LAW. TERMINATION DOES NOT AFFECT YOUR OBLIGATION TO PAY YOUR EXISTING BALANCE.

10. TO THE EXTENT PERMITTED BY LAW, IF ANY CHECK OR OTHER PAYMENT YOU PRESENT TO US IS RETURNED UNPAID, YOU MAY BE ASSESSED A DISHONORED PAYMENT FEE UNDER THIS AGREEMENT.

11. WE MAY CHANGE THE TERMS OF THIS AGREEMENT AT ANY TIME AND WILL NOTIFY YOU IN ADVANCE OF THE CHANGES IN WRITING. YOUR CONTINUED USE OF THE ACCOUNT WILL INDICATE YOUR ACCEPTANCE OF ANY CHANGE.

12. WE MAY FROM TIME TO TIME REQUEST INFORMATION FOR THE PURPOSE OF CONDUCTING A CREDIT REVIEW FOR INSURING PAYMENT, AND YOU AGREE TO FURNISH INFORMATION REQUESTED BY US WITHIN A REASONABLE PERIOD. FURTHER, YOU AUTHORIZE US TO INVESTIGATE YOUR CREDIT RECORD, AND YOU UNDERSTAND WE MAY OBTAIN A CREDIT REPORT. YOU AUTHORIZE US TO FURNISH INFORMATION ABOUT YOUR ACCOUNT TO CREDIT REPORTING AGENCIES AND OTHERS YOU LAWFULLY MAY RECEIVE IT. FURTHER, WE ARE AUTHORIZED TO CHECK YOUR CREDIT AND EMPLOYMENT HISTORY AND TO ANSWER QUESTIONS ABOUT YOUR CREDIT EXPERIENCE WITH US. YOU ALSO AUTHORIZE YOUR BANK/LENDING INSTITUTION TO PROVIDE A CREDIT REFERENCE AND YOUR CURRENT FINANCIAL STATEMENT TO US. IF REQUIRED, A PHOTOCOPY OF THIS CREDIT APPLICATION IS AUTHORIZATION FOR THE BANK AND TRADE REFERENCES TO PROVIDE NECESSARY CREDIT INFORMATION.

13. WE ARE NOT BOUND BY ANY NOTATION OF “PAID IN FULL” THAT ACCOMPANIES ANY PAYMENT IF THE PAYMENT IS NOT FOR THE TOTAL OUTSTANDING AMOUNT.

14. YOU AGREE TO NOTIFY US IMMEDIATELY OF ANY QUESTIONS ABOUT A STATEMENT OR CHANGE IN ADDRESS.

15. NO DELAY OR OMISSION TO EXERCISE RIGHTS WILL IMPAIR ANY SUCH RIGHTS OR WILL BE A WAIVER OF ANY DEFAULT OR RIGHTS.

16. FACSIMILE OR ELECTRONIC COPIES OF SIGNATURES SHALL BE DEEMED ORIGINAL SIGNATURES FOR ALL PURPOSES RELATED TO THE AGREEMENT.

17. WE ARE AUTHORIZED TO FILE AN AGRICULTURAL LIEN AS ALLOWABLE BY STATE LAW.

18. UNTIL NOTIFIED IN WRITING TO THE CONTRARY BY THE PATRON, CHS MAY ASSUME THAT THE PATRON’S SPOUSE, CHILDREN OVER THE AGE OF SIXTEEN YEARS, AND EMPLOYEE’S IF ANY, ARE AUTHORIZED TO PURCHASE GOODS OR SERVICES AND CHARGE THEM TO THE PATRON’S ACCOUNT.

ASSETS DEBT & NET WORTH

CASH & INVESTMENTS $ ACCOUNTS PAYABLE $

CROP INVENTORY TOTAL NOTES DUE WITH BANK LIVESTOCK INVENTORY CURRENT PORTION - TERM DEBT (DUE 1 YR.) PRE-PAID EXPENSES - CROPS LAND RENT PAYABLE NOTES / ACCOUNTS RECEIVABLE CREDIT CARD DEBT

OTHER CURRENT ASSETS (__________) OTHER CURRENT DEBT (CONTRACT FOR DEED)

TOTAL CURRENT ASSETS $ TOTAL CURRENT DEBT $

MACHINERY & EQUIP. TOTAL EQUIP. LOANS (NET OF CURRENT ABOVE)

FARM REAL ESTATE VEHICLE LOANS

IRA'S & SECURITIES REAL ESTATE LOANS (NET OF CURRENT)

OTHER FIXED ASSETS (___________)

TOTAL LONG TERM ASSETS $ TOTAL LONG TERM DEBT $

TOTAL ASSETS $ TOTAL LIABILITIES $

NET WORTH $

CHS Inc.

Patronage Application and Eligibility Form

Legal Name of Individual or Entity (AS RECORDED WITH THE IRS) CHS Use Only: Employee Initial:

Care of Name/Attention Location Number Patron Number Consent Code

Mailing Address Telephone Number (Include Area Code)

Birth Date: - -

City State Zip Code (If Individual) Month Day Year

1. The undersigned certifies that the type of entity or individual holding the account is a/an:

Qualifying Association – Operating on a coop basis Individual Agricultural Producer Family Farm Entity engaged in agricultural production

(As defined below) (As defined below)

Trust or Estate engaged in agricultural production Entity (100% owned by CHS Members)*

Entity (at least 20% owned by Qualifying Associations or Agricultural Producers as defined below)*

Brief Description of Business of the Entity:

An “Entity” means a partnership, corporation, limited liability company, limited liability partnership, trust or similar entity.

*SEE DESCRIPTION OF ENTITY ELIGIBILITY REQUIREMENTS ON REVERSE SIDE OF THIS FORM.

A “Qualifying Association” is an association of agricultural producers organized and operating on a cooperative basis and so as to adhere to the provisions of the

Agricultural Marketing Act or the Capper-Volstead Act.

An “Agricultural Producer” is a person who is actually engaged in the production of agricultural products, including tenants of land used for the production of any such

product, and lessors of such land who receive as rent therefore a product of such land.

OR

2. The above named account is not an entity or individual described in 1. above. (IF #2 IS CHECKED YOU DO NOT QUALIFY FOR PATRONAGE)

Certification – Under penalties of perjury, I certify that:

(1) The number I have provided below on this form is my correct Taxpayer Identification Number.

(2) I am not subject to backup withholding either because I have not been notified by the Internal Revenue Service (IRS) that I a m subject to backup withholding as a result of a

failure to report all interest or dividends, or the IRS has notified me that I am no longer subject to backup withholding.

Certification Instructions – You must cross out item (2) above if you have been notified by the IRS that you are subject to backup withholding because of under reporting

interest of dividends on your tax return. However, if after being notified by the IRS that you were subject to backup withholding you received another notification from the IRS

that you are no longer subject to the backup withholding, do not cross out item #2.

IT IS IMPORTANT TO NOTE THAT ONLY ONE NUMBER CAN BE USED AND THAT NUMBER SHOULD MATCH THE NUMBER ON FILE WITH THE IRS.

THIS IS THE NUMBER CHS WILL REPORT PATRONAGE EARNINGS UNDER.

- -

Social Security Number (If Individual) Signature Date OR

-

Federal Identification Number (For Entity/Coop) Title of Officer if Patron is an Entity

Consent – Please check either section (1) or (2) below. By checking Waiver, you will be waiving any patronage you would otherwise be eligible for.

DO NOT CHECK BOTH

CONSENT – I consent to include in my gross income as provided in the Federal Income tax laws, the stated dollar amount of each written notice of allocation which I (1) received from CHS Inc. and its successors with respect to my patronage occurring during the current and all subsequent taxable years unless the written

allocation is attributable to personal, living, or family items or is properly taken into account as an adjustment to basis of property. This individual consent shall be revocable by me in writing at any time.

I also acknowledge receipt of the CHS Inc. Consent Bylaw and Statement of Significance on the reverse side of this form.

OR

WAIVER – I waive any patronage dividends that I may be eligible for arising out of my business with CHS Inc. and its successors during its current and

(2) subsequent fiscal years. This disclaimer of patronage dividends shall be valid until revoked by me in writing in accordance with the Federal Income Tax Laws.

Date Signature

Revised 10/2010

Title of Officer if Patron is an Entity

CONSENT BYLAW OF CHS INC.

ARTICLE VIII.

Consent

Section 1 - Consent. Each individual or entity that hereafter applies for and is accepted to membership in this cooperative

and each member of this cooperative as of the effective date of this bylaw who continues as a member after such date shall, by such act alone,

consent that the amount of any distributions with respect to its patronage which are made in written notices of allocation (a s defined in 26

U.S.C. §1388), and which are received by the member from this cooperative, will be taken into account by the member at their stated dollar

amounts in the manner provided in 26 U.S.C. §1385(a) in the taxable year in which such written notices of allocation are rece ived by the

member.

Section 2 - Consent Notification to Members and Prospective Members. Written notification of the adoption of this

Bylaw, a statement of its significance and a copy of the provision shall be given separately to each member and prospective member before

becoming a member of this cooperative.

Section 3 - Consent of Nonmember Patrons. If this cooperative obligates itself to do business with a nonmember on a

patronage basis, such nonmember must either: (a) agree in writing, prior to any transaction to be conducted on a patr onage basis, that the

amount of any distributions with respect to patronage which are made in written notices of allocation (as defined in 26 U.S.C . §1388), and

which are received by the nonmember patron from this cooperative, will be taken into account by the nonmember patron at their stated dollar

amounts in the manner provided in 26 U.S.C. §1385(a) in the taxable year in which such written notices of allocation are rece ived by the

nonmember patron and further, that any revocation of such agreement will terminate this cooperative’s obligation to distribute patronage with

respect to transactions with such nonmember that occur after the close of this cooperative’s fiscal year in which the revocat ion is received; or

(b) consent to take the stated dollar amount of any written notice of allocation into account in the manner provided in 26 U.S.C. §1385 by

endorsing and cashing a qualified check as defined in and within the time provided in 26 U.S.C. §1388(c)(2)(C); provided that failure to so

consent shall cause the written notice of allocation that accompanies said check to be canceled with no further action on the part of this

cooperative.

STATEMENT OF SIGNIFICANCE

The significance of this Bylaw is that if you become a member after adoption of the Bylaw (and after receipt of this notice), or if you were already a member and remain a member after receipt of notice, any patronage distribution made to you in written notices of allocation (with

respect to your patronage of this cooperative for a tax year of this cooperative beginning on or after June 1, 1963 and accompanied by a

distribution of 20 percent or more in cash) will be included in your income. (However, the patronage distribution does not have to be included

in your income if it represents a patronage distribution on the purchase of personal, living or family items: capital assets or property used in a

trade of business subject to depreciation. The patronage distribution relating to capital assets or property used in a trade or business, however,

must be used to reduce the cost basis of said assets or property.)

The amount included in your income will be the full amount of the patronage refund distribution (with the exception above sta ted), not just the

portion of it paid in cash.

ENTITY ELIGIBILITY REQUIREMENTS

If an Entity does not meet the definition of a Qualifying Association, the Entity may still qualify for patronage. The requirements to qualify for

patronage in such case are: (i) a minimum of 20% ownership of the Entity must be held by Qualifying Associations or Agricultural Producers,

(ii) a minimum of 75% of the business of the Entity must be done with or for Qualifying Associations or Agricultural Producers and must

relate to the production, processing, or transportation of agricultural product, as may be further defined and regulated by rules and decisions of

the Capital Committee of the Board of Directors. (iii) additional forms will be sent to the Entity by CHS and will be required to be completed

and returned by the Entity, along with a copy of the governing documents of agreements of the Entity, and (iv) the application for patronage

must be approved by the Capital Committee of the Board of Directors, which approval is in the sole discretion of the Committee.

NOTE: PATRONAGE PAID TO ELIGIBLE ENTITIES WILL BE NON-VOTING. ENTITIES OWNED 100% BY CHS MEMBERS

MAY HAVE THE OPTION OF ASSIGNING PATRONAGE TO THE OWNERS IN WHICH CASE THE PATRONAGE WILL BE

VOTING.

Return form to: CHS Inc., Patron Equities Dept. MS 682, P.O. Box 64089, St. Paul, MN 55164. For questions call: 1-800-328-6539 ext. 6124.

CREDIT POLICY Credit application must be filled out before an open account for convenience credit will be allowed.

No leased LP tanks will be set without credit approval first.

If the balance of your account is not paid in full by the 20th of the first billing month, the account will be charged a one time 5% late

payment fee ($5.00 minimum), plus will start to accrue finance charge of 1.5% monthly equaling 18% annual.

When an account is past due, no more credit will be extended unless arrangements are made with the approval of the Credit

Department.

Leased LP tanks and other leased equipment from Prairie Lakes Coop will be picked up on past due accounts. Budget accounts that are not current on regular monthly payments will be removed from the budget plan and put on a COD basis

Any patron with an overdue account will be required to fill out a new credit application before convenience credit will be al lowed.

Credit cards may be used at time of purchase only. Credit card transaction fees may apply if credit card is not present.

All accounts will be due and payable by the 20th of the month following the purchase.

It will only affect deferred billings if they are not paid by the 20th of the month they are due in.

EXAMPLE:

Patron charges in August

August purchases due and payable September 20th.

Unpaid balance after September 20th will be charged a one time 5% late payment fee, ($5.00 minimum), plus start to accrue finance charge of 1.5% monthly equaling 18% annual.

September 25th your account is past due – no more convenience credit allowed.

Cash only purchases until account is current and reviewed.

November 1 - formal collection action. At this point credit will be discontinued permanently, unless a

new credit application is filled out and convenience credit is approved.

IN CASE OF ERRORS OR INQUIRIES ABOUT YOUR BILL The Federal Truth in Lending Act requires prompt correction of billing mistakes.

1. If you want to preserve your rights under the Act, here’s what to do if you think your bill is wrong or if you need more info rmation about an item on your bill.

a. Do not write on the bill. On a separate sheet of paper write the following: i. Your name and account number.

ii. A description of the error and an explanation why you believe it is an error.

If you need more information, explain the item you are not sure about and, if you wish, ask for evidence of the charge

such as a copy of the charge slip. Do not send in your copy of a slip or other document unless you have a duplicate copy for your records.

iii. The dollar amount of the suspected error.

iv. Any other information, which you think, will help us identify you or the reason for your inquiry.

b. Send your billing error notice to Prairie Lakes Coop, PO Box 580, Starbuck MN. Mail it as soon as you can, but in any case early enough to reach us by the 25th of the same month you were billed in.

2. We must acknowledge all letters pointing out possible errors sent to our main office within 30 days of receipt, unless we are able

to correct your bill during those 30 days. Within 90 days after receiving you letter, we must either correct the error or explain why

we believe the bill was correct. Once we have explained the bill, we have no further obligation to you even though you still believe there is an error, except as provided in paragraph 3 below.

3. If it is determined that we have made a mistake on your bill, you will not have to pay any finance charges on any disputed amount.

If it turns out that we have not made an error, you may have to pay finance charges on the amount disputed, and you will have to

make up any missed minimum or required payments on the disputed amount. Unless you have agreed that your bill was correct, we must send you a written notification of what you owe; and if it is determined that we did make a mistake in billing the di sputed

amount, you must be given the time to pay which you normally are given to pay undisputed amounts, before any more finance

charges or late payment charges on the disputed amount can be charged to you.

4. If our explanation does not satisfy you and you notify us in WRITING WITHIN 10 DAYS after you receive this explanation

that you still refuse to pay the disputed amount, we may report you to the credit bureaus and other creditors and may pursue regular collection procedures. We must also report that you think you do not owe the money, and we must let you know to whom such reports were made. Once the matter has been settled between you and us, we must notify those to whom we reported you as delinquent of the subsequent resolution.

Privacy Policy

We respect your concern about privacy, and

utilize all reasonable measures to maintain the

confidentiality of the information you provide.

Any information provided by you to CHS Inc.

(“CHS”) or any of its affiliated businesses is

used for internal business purposes only, and to

support your relationship with CHS and any of

its affiliated businesses. We value your

relationship.

Please take a few moments to read about how we

collect, use and protect the information you

provide to us, as well as how information you

provide to us is shared.

This policy applies to CHS and all of its

affiliated businesses.

We need to collect information in connection

with establishing and maintaining your account

with CHS. We also need this information so that

CHS and our affiliated businesses can better

support and meet your needs, and provide a

superior level of service. CHS collects

nonpublic personal information about you from

the following sources:

1. Information we receive from you on

your application and other forms you

submit to us (for example, your name,

address, social security number, assets

and income)

2. Information about your transactions and

account experience with CHS, our

affiliated businesses, or others (for

example, your account balance,

payment and purchase history); and

3. Information we receive from a

consumer-reporting agency (for

example, your creditworthiness and

credit history).

We may disclose all three categories of

nonpublic personal information (as described

above) to CHS’ affiliated businesses to which

this policy applies.

We do not disclose any nonpublic personal

information about you or former customers to

anyone, except as may be permitted or

required by law.

We may also disclose all of the information we

collect as described herein to companies that

perform marketing services on our behalf or to

other financial institutions with whom we have

joint marketing agreements. To protect your

privacy, we work with companies that agree to

maintain confidentiality protections and limit the

use of the information to the purposes stated in

the agreement.

We restrict access to nonpublic personal

information about you to those employees who

need to know that information in order to

provide products or services to you. We

maintain physical, electronic and procedural

safeguards that comply with federal regulations

to guard your nonpublic personal information.

Thank you for taking the time to read this

information about privacy and your account.

Please note that the examples given above,

including the types of information we collect and

share and how the information is intended to be

used, is not exhaustive. We also reserve the right

to change this privacy policy at any time and

without notice. We will send one notice of our

privacy policy annually to the address on the

account so long as you maintain an ongoing

relationship with us. You can always review our

current policy by contacting us for a copy. If

you have any questions regarding this notice,

please contact us at the following toll-free

number: 1-800-535-4470.

Thank you for your business with CHS!

April 2006

Name of purchaser

Business address City State Zip code

Purchaser’s tax ID number State of issue

If no tax ID number, FEIN Driver’s license number/State issued ID numberenter one of the following: state of issue number

Name of seller from whom you are purchasing, leasing or renting

Seller’s address City State Zip code

Type of business. Circle the number that describes your business.

Reason for exemption. Circle the letter that identifies the reason for the exemption.

01 Accommodation and food services02 Agricultural, forestry, fishing, hunting03 Construction04 Finance and insurance05 Information, publishing and communications06 Manufacturing07 Mining08 Real estate09 Rental and leasing10 Retail trade

11 Transportation and warehousing12 Utilities13 Wholesale trade14 Business services15 Professional services16 Education and health-care services17 Nonprofit organization18 Government19 Not a business (explain) 20 Other (explain)

Type

or p

rint

Type

of b

usin

ess

Rea

son

for e

xem

ptio

n

Signature of authorized purchaser Print name here Title Date

I declare that the information on this certificate is correct and complete to the best of my knowledge and belief. (PENALTY: If you try to evade paying sales tax by using an exemption certificate for items or services that will be used for purposes other than those being claimed, you may be fined $100 under Minnesota law for each transaction for which the certificate is used.)

Sign

her

e

Certificate of Exemption

This is a blanket certificate, unless one of the boxes below is checked, and remains in force as long as the purchaser continues making purchases, or until otherwise cancelled by the purchaser.

Check if this certificate is for a single purchase and enter the related invoice/purchase order # .

If you are a contractor and have a purchasing agent agreement with an exempt organization, check the box to make multiple purchases for a specific job. Enter the exempt entity name and specific project:

Exempt entity name Project description

A Federal government (department)

B Specific government exemption (from list on back)

C Tribal government (name)

D Foreign diplomat #E Charitable organization #F Educational organization #G Religious organization #H Resale

I Agricultural production J Industrial production/manufacturing K Direct pay authorizationL Multiple points of use (services, digital goods, or computer software delivered electronically)

M Direct mail N Other (enter number from back page)

O Percentage exemption Advertising (enter percentage) %

Utilities (enter percentage) %

Electricity (enter percentage) %

Purchaser: Complete this certificate and give it to the seller. Seller: If this certificate is not fully completed, you must charge sales tax. Keep this certificate as part of your records.

ST3

Rev. 7/13 Forms and fact sheets are available on our website at www.revenue.state.mn.us

16. Materials used for business in a statewhere no sales tax applies

17. Materials used to provide taxableservices

18. Medical supplies for a health-carefacility

19. Motor carrier direct pay (MCDP)authorization

20. Nursing homes and boarding carehomes

21. Packing materials used to ship house-hold goods outside Minnesota

22. Poultry feed23. Prizes used for games at fairs or other

events lasting fewer than six days24. Purchasing agent agreement with

exempt organization25. Repair or replacement parts used in

another state/country as part of amaintenance contract

26. Resource recovery facility authoriza-tion

27. Senior citizen group (exempt statusauthorization required)

28. Ship replacement parts and lubri-cants

29. Ski area items30. Solar energy systems31. Taconite production items32. Telecommunications, cable television

and direct satellite equipment33. Textbooks34. Tribal government construction

contract35. TV commercials36. Veteran organizations37. Waste-management containers and

compactors38. Wind energy conversion systems and

materials used to construct, install,repair or replace them.

39. Preexisting construction contractsand bids.

40. Lump-sum construction contracts —temporary exemption for new localtax on building materials

O. Percentage exemptions• Advertising materials for use outside

Minnesota or local taxing area.• Utilities used in agricultural or indus-

trial production.• Electricity used in the operation of

qualified data centers.

See the Form ST3 instructions and exemption descriptions for more information about the following exemptions.

Purchasers are responsible for knowing if they qualify to claim exemption from tax and will be held liable for any use tax, interest and possible penalties due if the items purchased are not eligible for exemption.

A. Federal government Fill in department.

B. Specific government exemption• Ambulanceservices• Biosolidsprocessingequipment• Bullet-resistantbodyarmor• Chore/homemakingservices• Correctionalfacilitymealsordrinks• Emergencyrescuevehiclerepairand

replacement parts• Emergencyvehicleaccessoryitems• Firefighterequipment• Hospitals• Libraries• MetropolitanCouncil• Nursinghomes• Petroleumproductsusedbygovern-

ment• Regionwidepublicsafetyradiocom-

munication system• Solidwastedisposalfacility• Stateorlocalgovernmentagencyfrom

another state• Townships(limitedexemptionsapply)• Transitprogramvehicles• Wateruseddirectlyinprovidingfire

protection

C. Tribal governmentFill in the name of the Tribe.

D. Foreign diplomat Fill in the number issued to the foreign diplomat.

E. Charitable organizationOrganizations that operate exclusively for charitable purposes.

F. Educational organizationSchools, school districts, scouts, youth groups, etc.

G. Religious organizationChurches and other religious organiza-tions.

H. ResaleItems or services purchased for resale.

I. Agricultural production Materials and supplies used or con-sumed in agricultural production of items intended to be sold ultimately at retail. Does not cover furniture, fixtures, machinery, tools (except qualifying detachable tools and special tooling) or accessories used to produce a product.

J. Industrial production Materials and supplies used or consumed in industrial production of items intend-ed to be sold ultimately at retail. Does not cover furniture, fixtures, machinery, tools (except qualifying detachable tools and special tooling) or accessories used to produce a product.

K. Direct payDirect pay authorization issued by the Department of Revenue. Cannot be used for meals, lodging and most services.

L. Multiple points of use BeginningJuly1,2013.Services,digitalgoods, or electronically delivered com-puter software concurrently available for use in more than one taxing jurisdiction at the time of purchase.

M. Direct mail servicesN. Other exemptions

1. Aggregate delivered by a third partyhauler to be used in road construction

2. Airflight equipment3. Ambulances4. Aquaculture production equipment5. Automatic fire-safety sprinkler sys-

tems6. Construction exemption for special

projects under M.S. 297A.717. Exempt publications8. Farm machinery9. Handicappedaccessible(building

materials)10. Handicappedaccessible(vehiclecosts)11. Horsematerials12. Hospitalsandoutpatientsurgical

centers13. Instructional materials for post-sec-

ondary school students14. Jobopportunitybuildingzones

(JOBZ)15. Logging equipment

Exemption descriptions

Exemption is no longer valid; repealed July 1, 2013

Forms and fact sheets are available on our website at www.revenue.state.mn.us.

PurchasersComplete this certificate and give it to the seller. Do not send it to the Department of Revenue.You must include your Minnesota tax iden-tification number if you have one.Warning to purchaser: Purchasers are responsible for knowing if they qualify to claim exemption from tax and will be held liable for any use tax, interest and possible penalties due if the items purchased are not eligible for exemption.

SellersKeep this certificate as part of your records. Accepting a fully completed exemption cer-tificate relieves you from collecting the tax. If this certificate is not fully completed, you must charge sales tax. You may be required to provide this exemption certificate (or the data elements required on the form) to the state to verify this exemption.

Exemption descriptionsUse Form ST3, Certificate of Exemption, to claim the following exemptions. Fact sheets are available for some of the items as noted. Contact our office for details about other exemptions not listed here.A. Federal government. The seller must obtain a purchase order, payment voucher, work order, a fully completed Form ST3 or similar documentation to show the pur-chase was from the federal government.B. Specific government exemptions. Fill in the title from the list below. For more information, see Fact Sheet 142, Sales to Governments, and/or Fact Sheet 135, Fire Fighting, Police and Emergency Equipment. Also Fact Sheet 139, Libraries.

• Ambulanceservices• Biosolidsprocessingequipment• Bullet-resistantbodyarmor• Chore/homemakingservices• Correctionalfacilitymealsordrinks• Emergencyrescuevehiclerepairand

replacement parts• Emergencyvehicleaccessoryitems• Firefighterequipment

• Hospitals• Libraries• MetropolitanCouncil• Nursinghomes• Petroleumproductsusedbygovernment• Regionwidepublicsafetyradiocommu-

nication system• Solidwastedisposalfacility• Stateorlocalgovernmentagencyfrom

another state• Townships(limitedexemptionsapply)• Transitprogramvehicles• Wateruseddirectlyinprovidingfire

protection

C. Tribal government. All sales to Indian tribal governments are exempt.

D. Foreign diplomat. Sales tax exemption cards are issued to some foreign diplomats and consular officials stationed in this coun-try. Fill in the number issued to the foreign diplomat.

E. Charitable organizations. Must be operated exclusively for charitable purposes. You must apply for and receive exempt status authorization from the Department of Revenue. (Some nonprofit organizations do not qualify for sales tax exemption.) Ef-fective December 2008, organizations that qualify for exempt status receive an autho-rization letter from the department rather than an exempt status number. Organiza-tions that received an exempt status number prior to December 2008 may choose to continue using that number or they may use their Minnesota tax ID number.

F. Educational organizations. Schools and school districts operated exclusively for educational purposes must use Form ST3 on qualifying purchases. Nonprofit profes-sional and trade schools, scouts, youth groups, and youth athletic and recreational programs, such as Little League, etc., oper-ated exclusively for educational purposes must apply for exempt status authorization from the Department of Revenue and use Form ST3 on qualifying purchases. Effective December 2008, organizations that qualify for exempt status receive an authorization letter from the department rather than an exempt status number. Organizations that

received an exempt status number prior to December 2008 may choose to continue using that number or they may use their Minnesota tax ID number.

G. Religious organizations. Churches and other religious organizations operated exclusively for religious purposes can use Form ST3 without exempt status authoriza-tion or may apply for exempt status autho-rization from the Department of Revenue. Effective December 2008, organizations that qualify for exempt status receive an autho-rization letter from the department rather than an exempt status number. Organiza-tions that received an exempt status number prior to December 2008 may choose to continue using that number or they may use their Minnesota tax ID number.H. Resale. Items or services must be pur-chased for resale in the normal course of business.

I. Agricultural production. Materials and supplies used or consumed in agricultural production of items intended to be sold ul-timately at retail. Does not cover furniture, fixtures, machinery, tools (except qualifying detachable tools and special tooling) or ac-cessories used to produce a product. Fact Sheet 100, Agricultural Production.

J. Industrial production. Materials and supplies used or consumed in industrial production of items intended to be sold ul-timately at retail. Does not cover furniture, fixtures, machinery, tools (except qualifying detachable tools and special tooling) or ac-cessories used to produce a product. Fact Sheet 145, Industrial Production.

K. Direct pay. Allows the buyer to pay sales tax on certain items directly to the state instead of to the seller. Applicants must be registered to collect sales tax in order to qualify and must apply for and receive direct pay authorization from the Depart-ment of Revenue.

L. Multiple points of use. Taxable services, digital goods, or electronically delivered computer software that is concurrently available for use in more than one taxing ju-risdiction at the time of purchase. Purchaser is responsible for apportioning and remit-ting the tax due to each taxing jurisdiction.

Certificate of Exemption Form ST3 instructions and exemption descriptions

Rev. 1/13 1Continued

Certificate of Exemption Form ST3 instructions and exemption descriptions (continued)

M. Direct mail. Allows the buyer to pay sales tax on direct mail directly to the state instead of to the seller. Direct mail is printed material that meets the three following criteria:• itisdeliveredordistributedbyU.S.Mailor

other delivery service;• itissenttoamassaudienceortoaddresses

on a mailing list provided by the purchaser or at the direction of the purchaser; and

• thecostoftheitemsisnotbilleddirectlytorecipients.

N. Other exemptions1. Aggregate delivered by a third party

hauler to be used in road construc-tion.BeginningJuly1,2008,chargesfordelivery of aggregate materials by third party haulers are exempt if the aggregate will be used in road construction.

2. Airflight equipment. The aircraft must be operated under Federal Aviation Regulations, parts 91 and 135.

3. Ambulance services — privately owned (leases of vehicles used as an ambulance or equipped and intended for emergency response). Must be used by an ambulance service licensed by the EMSRegulatoryBoardundersection144E.10. Fact Sheet 135, Fire Fighting, Police, and Emergency Equipment.

4. Aquaculture production equipment. Qualifying aquaculture production equipment, and repair or replacement parts used to maintain and repair it. Fact Sheet 130, Aquaculture Production Equipment.

5. Automatic fire-safety sprinkler sys-tems. Fire-safety sprinkler systems and all component parts (including waterline expansions and additions) are exempt when installed in an existing residential dwelling, hotel, motel or lodging house that contains four or more dwelling units.

6. Construction exemption for special projects under M.S. 297A.71. Certain purchases for the construction of a spe-cific project or facility are exempt under M.S. 297A.71, such as waste recovery facilities. This exemption does not apply to projects for which you must pay sales or use tax on qualifying purchases and then apply for a refund.

7. Exempt publications. Materials and supplies used or consumed in the production of newspapers and publica-tions issued at average intervals of three months or less. Includes publications issued on CD-ROM, audio tape, etc.

8. Farm machinery. Qualifying farm machinery, and repair or replacement parts (except tires) used to maintain and repair it. Fact Sheet 106, Farm Machinery.

9. Handicapped accessible (residen-tial building materials).Buildingmaterials and equipment purchased by nonprofit organizations if the materi-als are used in an existing residential structure to make it handicapped accessible, and the homeowner would have qualified for a refund of tax paid on the materials under M.S. 297A.71, subd. 11 or subd. 22. Nonprofit organi-zations include those entities organized and operated exclusively for charitable, religious, educational or civic purposes; and veteran groups exempt from fed-eral taxation under IRC 501(c)(19).

10. Handicapped accessible (vehicle costs). Conversion costs to make ve-hicles handicapped accessible. Covers parts, accessories and labor.

11. Horse materials. Covers consum-able items such as feed, medications, bandages and antiseptics purchased for horses. Does not cover machinery, tools, appliances, furniture and fixtures. Fact Sheet 144, Veterinary Practice.

12. Hospitals and outpatient surgical centers. Sales to a hospital and outpa-tient surgical center are exempt if the items purchased are used in providing hospital or outpatient surgical services. (M.S. 297A.70, subd. 7)

13. Instructional materials required for study courses by college or private career school students (M.S. 297A.67, subd. 13a)

14. Job opportunity building zones (JOBZ). Applies to all goods and tax-able services purchased by a qualified business and primarily used in the zone. Also includes purchases by a qualified business or a contractor of construction materials and supplies to construct improvements to real proper-ty if the property is used by a qualified business within the zone.

15. Logging equipment. Qualifying logging equipment, and repair or replacement parts (except tires) used to maintain and repair it. Fact Sheet 108, Logging Equipment.

16. Materials used for business outside Minnesota in a state where no sales tax applies to such items; or for use as part of a maintenance contract. This exemption applies only if the items would not be taxable if purchased in the other state (e.g., a state that does not have sales tax).

17. Materials used to provide taxable services. Materials must be used or consumed directly in providing services taxable under M.S. 297A.61, subd. 3.

18. Medical supplies for a health-care facility. Purchases by a licensed health care facility, outpatient surgical center or licensed health-care professional of medical supplies used directly on a patient or resident to provide medical treatment. The exemption does not apply to equipment, lab or radiologi-cal supplies, etc. Fact Sheet 172, Health Care Facilities.

19. Motor carrier direct pay (MCDP). Allows motor carriers to pay tax directly to the state when they lease mobile transportation equipment or buy certain parts and accessories. Ap-plicants must be registered for sales tax in order to apply. You must apply for and receive MCDP authorization from the Department of Revenue. Fact Sheet 107, Interstate Motor Carriers.

20. Nursing homes and bonding care homes.BeginningJuly1,2013,salesto nursing homes and boarding care homes are exempt. Nursing homes mustbelicensedbythestate.Boardingcare homes must be certified as a nurs-ing facility.

2Continued

Certificate of Exemption Form ST3 instructions and exemption descriptions (continued)

21. Packing materials. Packing materials used to pack and ship household goods to destinations outside of Minnesota.

22. Poultry feed. The poultry must be for human consumption.

23. Prizes. Items given to players as prizes in games of skill or chance at events such as community festivals, fairs and carnivals lasting fewer than six days.

24. Purchasing agent. Allows a business who has been appointed as a purchas-ing agent by an exempt organization to make purchases exempt from sales tax. All documentation pertaining to the purchasing agent agreement is kept by the purchasing agent to verify exemp-tion.

25. Repair or replacement parts used in another state or country as part of a maintenance contract. This does not apply to equipment or tools used in a repair business.

26. Resource recovery facilities. Applies to equipment used for processing solid or hazardous waste (after collection and before disposal) at a resource recovery facility. You must apply for and receive approval from the Department of Rev-enue.

27. Senior citizen groups. Groups must limit membership to senior citizens age 55 or older, or under 55 but physi-cally disabled. They must apply for and receive exempt status authorization from the Department of Revenue.

28. Ship repair or replacement parts and lubricants. Repair or replacement parts and lubricants for ships and vessels en-gaged principally in interstate or foreign commerce.

29. Ski areas. Items used or consumed primarily and directly for tramways at ski areas, or in snowmaking and snow-grooming operations at ski hills, ski slopes or ski trails. Includes machinery, equipment, water additives and electric-ity used in the production and mainte-nance of machine-made snow.

30. Solar energy system means a set of devices whose primary purpose is to collect solar energy and convert and store it for useful purposes including heating and cooling buildings or other energy using processes, or to produce generated power by means of any com-bination of collecting, transferring, or converting solar-generated energy.

31. Taconite production items. Mill liners, grinding rods and grinding balls used in taconite production if purchased by a company taxed under the in-lieu provisions of M.S. 298 if they are substantially consumed in the production of taconite. Fact Sheet 147, Taconite and Iron Mining.

32. Telecommunications, cable televi-sion and direct satellite equipment used directly by a service provider primarily to provide those services for sale at retail. Fact Sheet 119, Telecom-munications, Cable Television, Direct Satellite and Related Services.

33. Textbooks required for study to stu-dents who are regularly enrolled.

34. Tribal government construction contract. Materials purchased on or off the reservation by American Indian or non-American Indian contractors and subcontractors for use in construc-tion projects on the reservation when the tribe or a tribally owned entity is a party to the contract, and the contract is being undertaken for the purpose of the tribe’s welfare. It does not extend to the purchase or lease of equipment or tools for use on the project.

35. TV commercials. Covers TV commer-cials and tangible personal property primarily used or consumed in pre-production, production or post-pro-duction of a TV commercial. Includes rental equipment for preproduction and production activities only. (Equip-ment purchased for use in any of these activities is taxable.) Fact Sheet 163, TV Commercials.

36. Veteran organizations. Limited exemption applies to purchases by vet-eran organizations and their auxiliaries if they are organized in Minnesota and exempt from federal income tax under IRC Section 501(c)(19); and the items are for charitable, civic, educational or nonprofit use (e.g. flags, equipment for youth sports teams, materials to make poppies given for donations).

37. Waste-management containers and compactors purchased by a waste-management service provider to use in providing waste-management services that are subject to solid-waste manage-ment tax.

38. Wind energy systems. Wind energy conversion systems and materials used to construct, install, repair or replace them.

38. Preexisting construction contracts and bids. A contractor is allowed an exemption on certain services or items thatbecometaxableeffectiveJuly1.The exemption is for the change in tax on those items or services if purchased during the transition period.

For construction contracts, (1) the con-tractors must have documentation of a bona fide written lump-sum or fixed price construction contract in force beforeJuly1;(2)thecontractmustnotprovide for allocation of future taxes; and (3) for each contract, the contrac-tor must give the seller documentation of the contract on which an exemption is to be claimed. Deliveries must be madebeforeJanuary1.

For construction bids, (1) the building materials or services must be used pur-suant to an obligation of a bid or bids, the bid or bids must be submitted and acceptedpriortoJuly1;(2)thebidorbids must not be able to be withdrawn, modified or changed without forfeit-ing a bond; and (3) for each qualifying bid, the contractor must give the seller documentation of a bid on which an exemption is to be claimed. Deliveries mustbemadebeforeJanuary1.

39. Construction contracts. When a new local tax is enacted, a contractor is allowed exemption from the new local tax on building materials during the transition period. Contractors must have documentation of a lump-sum contract in force before the new tax begins and deliveries must be made within the specific transition period. 3

Exemption is no longer valid; repealed July 1, 2013

O. Percentage exemptions• Advertising materials: Percentage ex-

emptions may be claimed for advertising materials for use outside of Minnesota or local taxing area. Purchaser must enter ex-empt percentage on Form ST3. Fact Sheet 133, Advertising - Creative Promotional Services.

• Utilities: Exemption applies to percent of utilities used in agricultural or industrial production. General space heating and lighting is not included in the exemption. Purchaser must enter exempt percentage on Form ST3. Fact Sheets 100, Agricultural Production; and 129, Utilities Used in Pro-duction.

Certificate of Exemption Form ST3 instructions and exemption descriptions (continued)

• Electricity: Exemption applies to percent of electricity used to operate enterprise in-formation technology equipment, or used in office and meeting spaces, and other support facilities in support of enterprise information technology equipment. Pur-chaser must enter exempt percentage on Form ST3. Revenue Notice 12-11: Sales Tax – Exemptions – Qualified Data Centers.

Forms and informationWebsite: www.revenue.state.mn.us.Email: SalesUse.Tax@state.mn.us Phone: 651-296-6181 or 1-800-657-3777

(TTY: Call 711 for Minnesota Relay)