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Who Needs to Register?
You must register and collect sales tax in Minnesota if you have a taxable presence or nexus in Minnesota, even if you are an out-of-state retailer or marketplace provider.
Last Updated: January 21, 2025
https://www.revenue.state.mn.us/guide/who-needs-register
Local Taxes Advisory Task Force
The Local Taxes Advisory Task Force has published its final report. On this page, you can download the report and find details about the task force, its meetings, and related materials.
Last Updated: February 12, 2024
https://www.revenue.state.mn.us/local-taxes-advisory-task-force
Revenue reminds military service members about valuable tax benefits during National Military Appreciation Month
ST. PAUL, Minn. - In 1999, Congress designated the month of May as National Military Appreciation Month.
Date of Release: May 09, 2022
https://www.revenue.state.mn.us/press-release/2022-05-09/news-release-revenue-reminds-military-service-members-about-valuable-tax
Revenue Notice #07-01: Sales and Use Tax - Utilities - Agricultural Production Animals
Background Minnesota Statutes, section 297A.69, subdivision 2, provides a sales tax exemption for fuels, electricity, gas and steam used or consumed in
https://www.revenue.state.mn.us/revenue-notice/07-01-sales-and-use-tax-utilities-agricultural-production-animals
Department of Revenue announces nearly $1 billion returned to Minnesota taxpayers with one-time tax rebate payments; describes next steps to ensure any remaining eligible Minnesotans receive a payment
ST. PAUL, Minn. - The Minnesota Department of Revenue announced today that they completed the processing of the one-time tax rebate payments.
Date of Release: October 02, 2023
https://www.revenue.state.mn.us/press-release/2023-10-02/department-revenue-completes-processing-one-time-tax-rebate-payments
Revenue Notice #02-05: Sales and Use Tax - Transitional Period for Delivery Charges for Construction Materials; Revocation of Revenue Notice 01-11 (Revoked by Revenue Notice # 10-05)
This notice was revoked on November 22, 2010 by Revenue Notice # 10-05.
https://www.revenue.state.mn.us/revenue-notice/02-05-sales-and-use-tax-transitional-period-delivery-charges-construction-materials
Revenue Notice #04-06: Administration and Compliance - Reimbursement of Third Party Record Keepers for their Costs of Furnishing Subpoenaed Records (Revoked by Revenue Notice # 16-06)
This Revenue Notice was revoked on October 10, 2016 by publication of Revenue Notice # 16-06 (41 SR 470).
https://www.revenue.state.mn.us/revenue-notice/04-06-administration-and-compliance-reimbursement-third-party-record-keepers-their
Revenue Notice #18-02: Property Tax - Sustainable Forest Incentive Act - Revocation and Replacement of Revenue Notice 03-02
Introduction This Revenue Notice revokes and replaces Revenue Notice # 03-02, as published April 28, 2003.
https://www.revenue.state.mn.us/revenue-notice/18-02-property-tax-sustainable-forest-incentive-act-revocation-and-replacement
Sartell couple charged with multiple tax crimes
ST.
Date of Release: June 10, 2025
https://www.revenue.state.mn.us/press-release/2025-06-10/sartell-couple-charged-multiple-tax-crimes
Airline Flight Property Tax
The Airline Flight Property Tax is a tax on flight property that is owned, leased, loaned, or made available to an airline company operating in Minnesota. It is used to fund airports in Minnesota.
Last Updated: May 28, 2025
https://www.revenue.state.mn.us/airline-flight-property-tax

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