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Last Updated: 1/12/2012

Do I Need to Register?

​Alcoholic beverage taxes

Distilled spirits and wine tax: Yes, if you are a wholesaler or distributor of distilled spirits or wine, a common carrier selling alcoholic beverages in Minnesota, or a winery. Note: Do not register for this tax if you are a retailer selling alcoholic beverages.

Malt beverage tax: Yes, if you are a brewer or importer selling malt beverages in Minnesota or shipping them into Minnesota. Note: Do not register for this tax if you are a malt beverage distributor or retailer in Minnesota.

Cigarette and tobacco taxes: Yes, if you are a licensed cigarette or tobacco products distributor. Note: Do not register for this tax if you are a retailer selling cigarettes or tobacco products.

Corporation franchise tax

Yes, if you are a corporation that transacts business or owns property in Minnesota regardless of your state of incorporation.

Corporation franchise tax for nonprofits

Yes, if you are an organization with activities in Minnesota and are required to file federal Form 990-T, 990-C, 1120-H or 1120-POL.
 

Estate or trust tax (fiduciary)

Yes, if you are a trustee of a trust, or personal representative of an estate, that has $600 or more of Minnesota gross income and you’re required to file federal Form 1041. A fiduciary can also be a guardian, receiver, conservator or any other person acting in a fiduciary capacity for a person.

File on behalf of other employers (third-party bulk filers)

Yes, if you are a person or company that has custody or control over another employer’s funds for the purpose of filing returns and depositing withheld taxes.

Fur clothing tax

Yes, if you sell fur clothing or other clothing with a fur component if the fur is more than three times the value of the next most valuable material in the clothing.

Insurance taxes

Insurance premium tax: Yes, if you are an insurance company licensed by the Minnesota Department of Commerce.

Surplus line insurance tax: Yes, if you are an insurance agent who sells surplus line insurance.

Lawful gambling taxes

Yes, if you are an organization licensed by the Minnesota Gambling Control Board to conduct lawful (charitable) gambling activities. Lawful gambling includes bingo, raffles, pulltabs, tipboards, and paddlewheel games.

MinnesotaCare taxes

Hospital tax: Yes, if you are a licensed hospital that provides patient services in Minnesota. (M.S. 295.50, subd. 7)

Prescription-drug use tax: Yes, if you purchase legend drugs for sale or use in Minnesota from either a wholesale drug distributor or an out-of-state pharmacy that has not paid the MinnesotaCare tax on those drugs. (Minnesota Statute 295.50, subd. 4)

Provider tax: See registration requirements for provider tax.

Surgical center tax: Yes, if you are an outpatient surgical center that provides patient services in Minnesota. (M.S. 295.50, subd. 15)

Wholesale drug distributor tax: Yes, if you are a licensed wholesale drug distributor or out-of-state pharmacy that sells or distributes legend drugs that are delivered in Minnesota (not including deliveries to other wholesale drug distributors) (M.S. 295.50, subd. 14)

Partnership tax

Yes, if you are a partnership required to file federal Form 1065 or 1065-B and you have Minnesota gross income.

Petroleum taxes

Yes, if you’re the first receiver of petroleum products in Minnesota.

Pulltab and tipboard taxes

Yes, if you are a licensed distributor of pulltabs or tipboards sold in Minnesota.

S corporation tax

Yes, if you elected to be taxed under Subchapter S of the Internal Revenue Code (IRC) section 1362 and you’re doing business or own property in Minnesota.

Sales and use taxes

See registration requirements for sales and use tax.

Use tax

See registration requirements for use tax.

Withholding tax

See registration requirements for withholding tax.