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Last Updated: 2/11/2019

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.

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 allows you to register in all member states or limit your registration to specific member states. While registering, you may also choose a Certified Service Provider (CSP) that can file your Sales and Use Tax returns with member states.

 

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.
   

Download Minnesota rates and boundaries information:

For more information, view the Technology Guide chapter 5, Rate and Boundary Files.

 

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.