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Last Updated: 6/1/2017

Filing Returns and Record-keeping

Filing Returns

When filing your sales and use tax return, you must report all sales tax collected and use tax you owe.

If you are not registered for sales and use tax, you must contact the Department of Revenue and register to collect and report taxes. Call Business Registration at 651-282-5225 or 1-800-657-3605 (toll-free).

For more information, see Sales and Use Tax Filing and Payment Schedules.

How to report sales and use tax

You can file a Sales and Use Tax return online through our e-Services system or by phone. For more information, see How to file a Sales and Use Tax return.

Record-keeping

It’s important to keep good records to determine the correct amount of state and local taxes you owe.

Your records should include:

  • Bills, receipts, invoices, cash-register tapes, credit card slips, and any other documents that support the entries in your books.
  • Exemption certificates
  • Shipping documents
  • Worksheets used to prepare your returns
  • Written referrals for massages to treat illness, injury, or disease

For more information, see the Sales and Use Tax Instruction Booklet.

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