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Retailers and Wholesalers
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Most retail sales are taxable in Minnesota. A retail sale means any sale, lease, or rental of tangible personal property for any purpose other than resale, sublease, or subrent. A retail sale also includes services for any purposes other than resale.
Sales, leases, and rentals are taxable regardless of quantity or whether the item is new or used, unless an exemption applies.
Retailer and Wholesaler Definitions
Below are the definitions and examples of each type.
| Definition | Examples |
|---|---|
| Retailer – Sells goods or services to the end user or final customer |
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| Wholesaler – Sells or leases goods that will be resold only by the purchaser |
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