Filing Returns and Recordkeeping

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

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 must file a Sales and Use Tax return online through our e-Services system. For more information, see Filing Information.

Recordkeeping

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.