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Minnesota Sales and Use Tax Business Guide
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Registering Your Business

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Before you make any taxable sales in Minnesota, you must register for a Minnesota Tax ID Number and a Sales and Use Tax account.

If you need a Minnesota Tax ID Number, you can apply:

Sales Tax Account Registration

When you register for a Minnesota ID Number, you may also register for a Sales and Use Tax account. You will need the following information:

  • Expected filing schedule (monthly, quarterly, or annual). See Filing Information.
  • Accounting method (cash or accrual)
  • Any local or special local taxes that may apply to your business. See Taxes and Rates.
When you register for a Sales and Use Tax account, you agree to collect sales tax and remit it to the state. If you do not remit all sales tax collected, you may be subject to penalties and interest.
 

Past Due Sales Tax

If you have a past due sales tax liability, you are not eligible to open a new Sales Tax account until the past due tax is paid. For more information, contact the Collection Division.

Update Business Information

If you have a Minnesota ID number, you can update your business information using our e-Services system. For some changes, you will need to contact Business Registration.
 

Changes you can make through e-Services

  • Change officers, business owners, or business associations
  • Change business addresses, contact information, email addresses, or NAICS codes (North American Industry Classification System
  • Register new accounts
  • Close your business
  • Cancel your Minnesota ID number if you close your business

Changes you need to make through Business Registration

  • Federal Employer ID Number (FEIN) – you may need a copy of your IRS documentation
  • Filing cycle changes
  • Legal entity change
  • Legal name change – you may need a copy of your Secretary of State documentation
  • Close your tax accounts
  • Tax year month-end change

Multiple Locations

If you have more than one location, you may file one consolidated return for all locations. For examples, see the table below.

Separate LocationsNot Separate Locations
  • Permanent storefronts
  • Mall kiosks
  • Sales at craft shows (unless the location is permanent)
  • Vending machines at multiple locations
  • Services performed at various locations (cleaning service, lawn mowing)

To set up consolidated filing, call Business Registration at 651-282-5225 or 1-800-657-3605 (toll-free).

Sales Tax Account Revocation

We can cancel or revoke your sales tax account if you do not comply with sales and use tax laws.

If we cancel or revoke your sales tax account, you cannot make any retail sales or provide taxable services. If you do, you may be charged with a felony and a $100 per day civil fine.

We can disclose the following information identifying the permit holder of the revoked or canceled permit:

  • The basis for canceling or revoking the permit
  • The date of the revocation or cancellation
  • The date the permit was reinstated (if reinstated)

We may reinstate your sales tax account if you become current in filing and paying your sales tax returns and pay a security deposit.

We may revoke your business license if you are an officer and owe at least $500.