You must come into compliance starting with the 2020 tax year unless you qualified for the Small Seller Exception every year since the beginning of 2020, and you expect to qualify for the Small Seller Exception for the current tax year. The Small Seller Exception is based on sales, deliveries, or distributions into Minnesota during the tax year (January 1 to December 31).
If you do not qualify for the Small Seller Exception for one or more tax years, you need a Minnesota Tax ID Number and a Provider Tax account to be compliant, file returns, and pay tax.
You can register for a Minnesota ID number and a Provider Tax account at the same time, either:
If you already have a Minnesota ID number, you can add a Provider Tax account either:
- Online in e-Services by selecting Open a new account under I Want To...
- By phone at 651-282-5225
Note: If you do not have a Minnesota ID number and Provider Tax account, and you qualified for the Small Seller Exception every year since the beginning of 2020, and you expect to qualify for the Small Seller Exception for the current tax year, you do not need to register now. If at any time you no longer qualify for the Small Seller Exception, you must register, file a return, and pay tax for that year.
If you are already registered and in compliance, you must continue to file and pay tax each year unless you either:
- Qualify for the Small Seller Exception for a year and notify us by the March 15 filing due date for that year
- No longer make sales into Minnesota