COVID-19 Business Relief Payments
Aid for Restaurants, Bars, Gyms, and Bowling Centers
The Minnesota Department of Revenue sent COVID-19 Business Relief Payments to restaurants, bars, gyms, and bowling centers affected by the COVID-19 pandemic. We notified eligible businesses and mailed their payments on January 13.
This program is part of a state economic relief measure signed into law in December. Eligibility and payment amounts are based on requirements in the law and outlined below.
Note: If you think your business should have received a payment, or received the wrong amount, you can contact us online. (Go to COVID-19 Business Relief Inquiry.)
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 (annual filers are not eligible)
- 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
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. If we're collecting a tax or other debt from your business, we will not take (offset) these payments to apply to the debt.
| 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.
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 mailed payments to eligible businesses on January 13, 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.