Electronic Payment for Business
You must generally pay all Minnesota business taxes electronically if you paid more than $10,000 of any one business tax during the previous fiscal year (July 1 – June 30).
If you’re required to pay business taxes electronically for one year, you must continue to do so for all future years. We'll send you a notice the first year you're required to pay electronically.
The table below shows when the electronic payment requirement first applies for various business taxes.
|Tax Type||Annual Tax Amount|
|Alcoholic Beverages Tax||$10,000|
|Cigarette and Tobacco Taxes/Fees||$10,000|
|Corporation Franchise Tax||$10,000 in estimated payments|
|E-Waste Registration Fee||$10,000|
|Fiduciary Income Tax||$10,000 trusts|
|Income Tax for Exempt Organizations||$10,000 in estimated payments|
|Insurance Premium Taxes||$10,000|
|Metropolitan Landfill Fee||$10,000|
|Petroleum Tax||All electronic|
|Sales and Use Tax||$10,000|