Search this guide Guide Menu Back to Sales Tax Fact Sheets and Industry Guides Hotels and Other Lodging Establishments Industry Guide Sales – Lodging and Related Services Sales – Residential Short-Term Rentals Sales – Fees and Other Charges Nontaxable Sales Complimentary Services and Package Deals Discounts and Coupons Sales to Government Purchases Filing Returns and Record-Keeping Legal References and Resources field_block:node:guide:title Filing Returns and Record-Keeping field_block:node:guide:body When filing your return, you must report all sales tax collected and use tax you owe. field_block:node:guide:field_paragraph Filing Returns [+] If you are not registered for sales and use tax, you must contact the Minnesota Department of Revenue and register to collect and report taxes. Call Business Registration at 651-282-5225 or 1-800-657-3605 (toll-free). For more information, see Sales Tax Return Due Dates. How to Report Sales and Use Tax [+] You can file a Sales and Use Tax return online through our e-Services system or by phone. For more information, see Sales Tax Filing Information. Record-Keeping [+] It’s important to keep good records to determine the correct amount of state and local taxes you owe. Your records should include: Bills, receipts, invoices, cash-register tapes, credit card slips, and any other documents that support the entries in your books. Exemption certificates Shipping documents Worksheets used to prepare your returns Note: If the room rental is 30 days or more, you must keep a copy the lease agreement on file. For more information, see the Sales and Use Tax Business Guide.