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18 | Page <br /> <br />• Permits <br />• Licenses <br /> <br />Sales Tax <br />The City of Brooklyn Park is tax exempt except for Enterprise operations. To provide inputs used <br />to provide these services exempt from tax, the local government must provide the seller with a <br />completed Certificate of Exemption (Form ST-3), at the time of purchase. <br /> <br />Some Purchases to provide the following goods and services remain taxable: <br />• Construction materials and supplies purchased by a contractor or subcontractor un-der a <br />lump-sum contract. <br />• Purchases of construction materials for buildings or facilities which are not principally used by <br />the local government. <br />• Purchases of lodging, prepared food, candy, and soft drinks. <br />• Leases of motor vehicles. <br />• Purchases of motor vehicles (see page below). <br />• Other taxes on certain purchases, such as solid waste management tax and petroleum tax. <br />• Purchases made by an employee that are reimbursed by the local government. <br /> <br />