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Amending a Sales Tax Return

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If you discover an error on a previously filed Sales and Use Tax return, you must file an amended return to correct the error.

You may file an amended return up to 3.5 years from the date the original return was due.

Common reasons for amending your return include:
  • You did not report enough tax
  • You reported too much tax
  • You reported tax on the wrong line
  • You incorrectly charged sales tax and have refunded the tax to the customer
  • You received a Form ST3, Certificate of Exemption, from a customer to exempt a sale reported in a prior period and have refunded the tax to the customer

Do not file an amended return to request:

  • Bad debt loss
  • Returned checks
  • A refund of Sales or Use Tax that you overpaid

Note: All amended returns are subject to review or audit by the Minnesota Department of Revenue. Keep all supporting documentation from your original and amended return.

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