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Last Updated: 11/20/2013

Minnesota Tax ID Requirements

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 use tax to report (read Sales Tax Fact Sheet 146 and Sales Tax Fact Sheet 156 for details); or
  • 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:

The following services are subject to sales tax in Minnesota. See our sales tax fact sheets for more information.

  • Admission fees to exercise facilities and places of amusement
  • Building cleaning and maintenance
  • Delivery of aggregate material
  • Detective and security services
  • Fabrication labor
  • Granting membership to a sports or athletic facility
  • Installation Labor
  • Laundry and cleaning services
  • Lawn, garden-care, tree and bush services  
  • Massages (not medically authorized)
  • Motor vehicle towing, washing and rustproofing
  • Parking services
  • Photography and video production
  • Pet grooming, boarding and care services
  • Repair labor for businesses
  • Telecommunication services
  • Temporary lodging and related services
  • Utility services (electric, gas, fuel oil, coal, wood, water)