Air commerce includes:
- The transportation by aircraft of persons or property for hire in interstate, intrastate, or international transportation on regularly scheduled flights, OR on irregularly timed
flights by airline companies.
- It also includes but is not limited to an intermittent or irregularly timed flight, a flight arranged at the convenience of an airline and the person contracting for the transportation, or a charter flight.
- It includes any airline company making three or more flights in to or out of Minnesota during a calendar year.
It does not include casual transportation for hire by aircraft commonly owned and used for private airflight purposes, if the person furnishing the transportation is not regularly engaged in transportation for hire.
Your Minnesota tax ID is the seven-digit number you’re assigned when you register with the Department of Revenue. Generally, this is the same as your sales and use tax or Minnesota employer’s withholding tax number.
It’s important to include your Minnesota tax ID on your return so that any payments you make are properly credited to your account.
For more information and to apply for a Minnesota tax ID, go to Business Registration.