COVID-19 Business Relief Payments
Aid for Restaurants, Bars, Gyms, and Bowling Centers
The Minnesota Department of Revenue will send COVID-19 Business Relief Payments to eligible businesses under an economic relief package signed into law December 16. Businesses do not need to apply for this aid.
We notified eligible businesses though their e-Services account and by mail on December 31, 2020. Payments will be sent in early January. You can also view this information in a visual format (PDF).
Eligibility and payment amounts are based on program requirements in the law and outlined below. We're working on a process for businesses to question their eligibility or payment amount and will post information here when it's available.
Note: If you’re not eligible for a COVID-19 Business Relief Payment, you may qualify for a state or county grant under this law. For more information, visit the Department of Employment and Economic Development website or check with your county.
Eligible Businesses
This program provides direct payments to eligible businesses required to temporarily close or reduce services in November under Executive Order 20-99.
Businesses in the following categories — as reported by the Minnesota Unemployment Insurance program — may be eligible if they meet the other program requirements:
- Full- and limited-service restaurants
- Cafeterias and buffets
- Caterers
- Bars
- Breweries with taprooms
- Family wineries with tasting rooms
- Distilleries with tasting rooms
- Bowling centers
- Gyms and fitness centers
Program Requirements
We will send payments to eligible businesses that meet the rest of the program requirements:
- Located in Minnesota
- Had at least $10,000 in taxable sales in 2019
- Filed monthly or quarterly Sales Tax returns in 2019 and 2020
- As of November 1, 2020, had filed all sales tax returns due through September 2020
- Experienced a 30% drop in year-over-year taxable sales (April-September)
- Required to temporarily close or reduce services by Executive Order 20-99
Note: Annual sales tax filers are not eligible for this program.
Relief Payment Amounts
Eligible businesses will receive a payment based on their Unemployment Insurance data. The amount depends on their average number of employees for the period of November 1, 2019 – January 31, 2020. The payments are considered taxable income.
| Employees (Full- and Part-Time) | Payment Amount |
|---|---|
| 1 to 20 | $15,000 |
| 21 to 100 | $25,000 |
| 101 to 300 | $35,000 |
| 301 or more | $45,000 |
Eligible small businesses not in the state Unemployment Insurance program will receive $10,000.
Note: If we're collecting a tax or other debt from your business, we will not take (offset) these payments to apply to the debt.
Payment Process
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We determined what businesses are eligible and their aid amount based on their sales tax and unemployment records as of November 1, 2020. You do not need to apply.
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We notified eligible businesses though their e-Services account and by mail on December 31, 2020.
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We will mail payments to eligible businesses in early-January 2021, to the mailing address on their Sales Tax account. Electronic payments are not available for this program.
Note: To verify or update your mailing address, log in to e-Services. For questions about your business category or number of employees, contact Minnesota Unemployment Insurance.
More Information
We'll update this page as needed with the latest information. For questions about this program or your payment, email us at salesuse.tax@state.mn.us or call 651-282-9999.