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Who Must Register and Collect Local Tax?

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All sellers, including out-of-state retailers or marketplaces, that have a taxable presence (nexus) in a local area must register and collect Minnesota local sales and use tax.

You have a taxable presence if you:

  • Have an office, distribution, sales, sample or warehouse location, or other place of business in the local area, either directly or by a subsidiary
  • Perform taxable services in the local area
  • Ship taxable items into the local area, including all sales made using the internet, mail order, or telephone
  • Are an out-of-state retailer that exceeds Minnesota sales tax thresholds and make sales into the local area

How to Register and Collect Taxes

You may register in e-Servicesour secure online filing and paying system. If you do not have an e-Services account with us, please create one.

In e-Services, you can:

  • Add local taxes when you file your Sales and Use Tax return
  • Quickly add all local taxes and other taxes (liquor, car rental, TAM) at one time