Generally you must pay all Minnesota business taxes electronically if you paid more than $10,000 in tax for any one business tax during the previous fiscal year (July 1 – June 30). If you’re required to pay one business tax electronically, you must pay all others electronically.
The table below shows when the electronic filing requirement applies for various business taxes.
Tax Type |
Annual Tax Amount |
Alcoholic Beverages Tax |
$ 10,000 |
Cigarette and Tobacco Taxes/Fees |
$ 10,000 |
Corporation Franchise Tax |
$ 10,000 in estimated payments |
Fiduciary Income Tax |
100 trusts |
Insurance Premium Taxes |
$ 10,000 |
Lawful Gambling Tax |
$ 10,000 |
Metropolitan Landfill Fee |
$ 10,000 |
MinnesotaCare Taxes |
$ 10,000 |
Petroleum Tax |
All Electronic |
Sales and Use Taxes |
$ 10,000 |
| Unrelated Business Income Tax (UBIT) |
$10,000 |
Withholding Tax |
$ 10,000 |
