If you have an active Minnesota tax ID number that is registered for Sales and Use Tax, you must file a return for every filing period, even if you don’t have any liability for the period.
You must file Sales and Use Tax online using our e-Services system or by telephone. No paper returns are accepted. If the due date for your return has passed, penalties and interest may apply.
What You Will Need Before Filing
You need the following information to file your Sales and Use Tax return:
- Your 7-digit Minnesota tax ID number
- Your password
- Gross receipts: The total receipts (or sales) from all business operations for Minnesota during the reporting period (what you report as Minnesota receipts for income tax). Include all taxable and exempt sales, leases and rentals. Do not include sales tax.
- General rate sales: The total receipts from all taxable sales, leases and rentals subject to the state tax rate. Do not include sales tax.
- Use tax purchases: The total amount you paid for items purchased for your own use without paying sales tax to the seller.
- Variable rate purchases: Minnesota allows a credit for state or local sales tax legally required to be paid to another state or locality. When you buy items outside Minnesota, the seller may be required to charge you that state’s state and local sales tax if you pick up the items there; however, you still owe use tax to Minnesota if the other state’s sales tax rate is less than Minnesota’s general sales tax rate. You pay the difference in the two rates as variable rate use tax on your sales and use tax return.
- Special tax rate: The total receipts (or sales) subject to a local city or county sales tax.
- If applicable, the total receipts from sales subject to special tax rates that apply to liquor, mobile homes, leasing cars or solid waste management tax.
- If you’ll be paying your tax electronically for the first time, you’ll need your bank routing number and account number.
- If you'll be filing and/or paying electronically, you'll need internet access with a compatible browser. For additional information, see system requirements.
To File Your Return:
You can find step-by-step guides to filing an original return in e-Services by clicking on “FAQs” on the top left hand side of the e-Services login page. When filing electronically, you may start a return and use the Save and Finish Later function if needed.
If you have no sales or use tax liability for the period, enter zero on the “General Rate Sales” line of the return. When prompted by the system, you must check the box stating the return is correct.