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Last Updated: 7/31/2017

Streamlined Sales and Use Tax

Minnesota is a member of the Streamlined Sales and Use Tax Agreement (SSUTA). This multi-state effort aims to simplify and modernize the administration of sales and use taxes in order to substantially reduce the burden of tax compliance.

Information for sellers, purchasers and SSUTA membership documents for Minnesota are below. For more information about the Agreement, FAQs and a range of related topics, visit the home page for the Streamlined Sales Tax Governing Board.

Check the current Streamlined Sales Tax updates.

Watch this video about Streamlined Sales Tax.

Streamlined Registration for Sellers

As a seller, you may use the Streamlined Sales Tax Registration System to establish a sales tax account with all SSUTA member states in a single registration.

The Streamlined Registration System does not let you limit your registration to specific member states, but you may indicate states where you have no taxable sales and will not be filing returns. While registering, you may also choose a “certified service provider” that can file your Sales and Use Tax returns with member states.

For more information or to register, visit the home page for the Streamlined Sales Tax Registration System. (Note: Your registration through this system cannot be used at any time as a factor in determining whether you have nexus with Minnesota for any tax.)

Rates and Boundaries for Sellers

Under the SSUTA, Minnesota must provide data about its Sales and Use Tax “rates and boundaries.” Updated quarterly, this information helps out-of-state sellers know what rate to charge when delivering a taxable product or service anywhere in the state.

The current files and information can be found on the Streamlined Sales Tax website.  The Minnesota files are labeled "MN".

You can download the Rates and Boundary Table Structure here.

For more information,  View the SST Rates and Boundary Instructional Paper.

Purchaser’s Exemption Form

Under the SSUTA, qualifying purchasers may claim exemption from sales tax in Minnesota or other member states using the

certificate posted below.

Membership Documents

Minnesota has been a member of the SSUTA since October 1, 2005. The membership documents posted below are updated each year.

Streamlined Sales Tax Amnesty Program

When becoming members of the SSUTA, states must provide a sales tax amnesty program for a period of time to unregistered businesses that voluntarily register to collect sales tax in all member states. Minnesota’s amnesty program ran from October 1, 2005, through May 31, 2007; it is no longer available. For information on current programs, view States Offering Amnesty (on the Streamlined Sales Tax website).