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 also pay 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 |
|---|
| Mineral Taxes |
$10,000 |
|---|
| MinnesotaCare Taxes |
$10,000 |
|---|
| Petroleum Tax |
All Electronic |
|---|
| Unrelated Business Income Tax (UBIT) |
$10,000 |
|---|
| Sales and Use Tax |
$10,000 |
|---|
| Withholding Tax |
$10,000 |
|---|
How to Pay Electronically
You can pay electronically in the following ways:
If you don’t pay electronically when required, a 5 percent penalty applies to any payments you make by check or other method. View the statute, M.S. 270C.42, subd. 2, or M.S. 289A.60, subd. 21.
