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Last Updated: 1/24/2017

Retailers and Wholesalers

Retail sales

Most retail sales are taxable in Minnesota. A retail sale means any sale, lease, or rental of tangible personal property for any purpose other than resale, sublease, or subrent. A retail sale also includes services for any purposes other than resale.

Sales, leases, and rentals are taxable regardless of quantity or whether the item is new or used, unless an exemption applies.

What is the difference between a retailer and wholesaler?

Below are the definitions and examples of each type.



Retailer – Sells goods or services to the end user or final customer

  • Bookstores
  • Craft and hobby stores
  • Department stores
  • Sporting goods stores
  • Warehouse clubs and supercenters

Wholesaler – Sells or leases goods that will only be resold by the purchaser

  • Clothing wholesaler
  • Furniture and home furnishing wholesaler
  • Household appliance wholesaler
  • Hardware wholesaler
  • Paper and paper product wholesaler
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