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Last Updated: 10/26/2017

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Sales and Use Tax

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Sales and Use Tax > Tax Information > Streamlined sales tax information

  • 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 services are taxable?Back to top

    • Admissions
      • Admissions to places of amusement (including recreational areas and athletic events)
      • Making available amusement devices (including video games and games of chance)
      • Making available health clubs, spas, tanning facilities, reducing salons, steam baths, or athletic facilities
      • Granting membership to a sports or athletic facility
    • Building cleaning and maintenance
    • Delivery of aggregate
    • Detective, security, and alarm services
    • Laundry, dry cleaning, and alterations services
    • Lawn, garden, tree, and bush services
    • Lodging and related services
    • Massages (not medically prescribed)
    • Motor vehicle towing, washing, waxing, rustproofing, and cleaning services
    • Parking services
    • Pet grooming, boarding, and care services
    • Telecommunication services
    Within each of these broad categories there are some activities that are not taxed.
     
    See our sales tax fact sheets and industry guides for more information.

  • 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​
    Annual​ Less than $100 per month​ Feb. 5 of the following year​
    Quarterly Less than $500 per month​ 20th day of the month after the end of the quarter​
    Monthly 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.​