Search this guide Print Page Print Guide Guide Menu Back to Sales Tax Fact Sheets and Industry Guides Building Cleaning and Maintenance Industry Guide Defining Cleaning and Maintenance Sales - Building Cleaning and Maintenance Sales – Service Contracts Sales – Disinfecting, Exterminating, Pest Control Junk Removal Exempt Purchases Taxable Purchases and Use Tax 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 is important to keep good records to determine the correct amount of state and local tax you owe. Your records should include: bills, receipts, invoices, cash-register tapes, and any other documents that support the entries in your books exemption certificates shipping documents worksheets used to prepare your tax returns For more information, see the Sales and Use Tax Business Guide.