Minnesota Tax ID Requirements

You need a Minnesota tax ID if you:

• Make taxable sales or leases in Minnesota;
• Perform taxable services in Minnesota;
• Withhold Minnesota income taxes from employees’ wages;
• Withhold Minnesota income taxes from construction contractors;
• 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:

• Apply as a nonprofit for an exemption from Minnesota sales tax. Instead, complete Form ST16
• Apply for federal exempt status as a nonprofit organization under Internal Revenue Section 501(c)(3). Go to the IRS website.
• Open a bank account for your business. If you need a federal employer ID number, go to the IRS website.