You need a Minnesota tax ID if you:
Make taxable sales or leases in Minnesota;
Withhold Minnesota income taxes from employees’ wages;
Make estimated business tax payments;
File a Minnesota corporation franchise, S corporation or partnership tax return;
File fiduciary income tax returns as an estate, trust or personal representative;
File or pay MinnesotaCare taxes or special taxes, such as alcohol, tobacco or insurance premium taxes;
Have solid-waste management (SWM) taxes to report register for sales and use tax online.
For additional information, see Do I need to register?
If you already have a Minnesota tax ID, you may need to apply for a new one if:
Your business changes its legal organization, or
You are required to apply for a new federal employer ID number.
You do not need a Minnesota tax ID number to: