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
MinnesotaCare Taxes $10,000
Petroleum Tax​ All electronic
Sales and Use Tax​ $10,000
Withholding Tax​ $10,000

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