Filing Returns and Record-Keeping

When filing your return, you must report all sales tax collected and use tax you owe.

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.

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.

Note: Do not report the Motor Vehicle Sales Tax on your sales and use tax return. Report the Motor Vehicle Sales Tax to the Driver and Vehicle Services of the Department of Public Safety. 

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, credit card slips, 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.