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Last Updated: 6/19/2018

Frequently Asked Questions

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Sales and Use Tax

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Sales and Use Tax > Industry Guides

  • Who needs to register?Back to top

    You must register to collect sales tax if you make taxable retail sales in Minnesota. This includes businesses outside Minnesota who:

    • have an office, distribution, sales, or sample room location; warehouse or other place of business in Minnesota, either directly or by a subsidiary
    • have a representative, agent, salesperson, canvasser, or solicitor in Minnesota – on either a permanent or temporary basis – who operates under the authority of the retailer or its subsidiary for any purpose
    • deliver items into Minnesota in their own vehicles
    • provide taxable services in Minnesota
    If you make retail sales in any cities, counties, or other local taxing areas that have a local sales tax, you must also register the local sales tax(es).
    If you don’t have taxable sales in Minnesota, but you make taxable purchases, you must register to pay use tax.

  • What is "nexus"?Back to top

    For Minnesota tax purposes, “nexus” means your business has a taxable presence or sales in the state and must report and pay Minnesota taxes.

    Your business has nexus in Minnesota if it has a building or facility in the state. Your business may have nexus if you or another representative of the company make sales or perform other business activities in Minnesota. For more detailed information, see Revenue Notice 00-10, Sales & Use Tax - Nexus Standards.

    Unsure whether you have nexus in Minnesota? You may complete and submit Form ST101, Minnesota Business Activity Questionnaire for Determining Sales Tax Nexus. We’ll review the questionnaire and notify you if you are required to register and collect Minnesota Sales and Use Tax.

  • What is use tax?Back to top

    Use tax complements sales tax and applies when you buy, lease or rent taxable items or services and aren’t charged sales tax by the seller. Use tax is based on the cost of your taxable purchases, like sales tax (and subject to the same exemptions). You are responsible to pay use tax, when owed.

  • How often do I need to file Sales and Use Tax?Back to top

    Sales and Use Tax may be due on a monthly, quarterly, or annual basis. The due date is based on the average monthly tax you reported in the previous year, as shown in the table below. 

    Filing Frequency
    Average Tax Reported
    Due Date
    Less than $100 per month
    Feb. 5 of the following year
    Less than $500 per month
    20th day of the month after the end of the quarter
    More than $500 per month
    20th day of the month after the end of the month
    When a due date falls on a weekend or legal holiday, the due date is the next business day.