Registration Requirements for Use Tax

• do not make taxable sales, but make purchases subject to use;
• you are registering for withholding tax and are not registered for sales and use tax.

See Sales Tax Fact Sheet 146, Use Tax for Businesses, and Sales Tax Fact Sheet 156, Use Tax for Individuals, for details.

See Revenue Notice #00-10, Sales and Use Tax – Nexus Standards for criteria on determining when an out-of-state retailer is required to register, collect and remit Minnesota sales or use tax on sales made into Minnesota. If you sell only nontaxable items, you do not need to register.

Local taxes
If you make retail sales in any city or county with a local sales tax, you must also register to collect that local tax.