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Last Updated: 2/20/2015

Streamlined Sales and Use Tax Updates Affecting Minnesota

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Minnesota is a member of the Streamlined Sales and Use Tax Agreement (SSUTA), a multi-state effort to simplify and modernize sales and use tax administration in order to substantially reduce the burden of tax compliance. Minnesota’s sales and use tax laws and policies have been amended as necessary to be in compliance with the SSUTA. As amendments to the SSUTA are made, or new rules or interpretations of the SSUTA are adopted by the Streamlined Sales and Use Tax Governing Board, the Minnesota Department of Revenue must also adopt those modifications to remain in compliance with the SSUTA.

This is a notice to explain three rules that were adopted by the Streamlined Sales Tax Governing Board meeting on May 18, 2011, along with how they will impact administration of Minnesota sales and use tax law. 

The Governing Board Rules are available on the Streamlined Sales Tax Governing Board web site at: http://www.streamlinedsalestax.org/uploads/downloads/Rules/Governing%20Board%20Rules%20%20as%20amended%2010_6_11.pdf