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Last Updated: 1/12/2012

Frequently Asked Questions

Who needs to register for Sales and Use Tax?

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.