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  • FS132 - Isolated and Occasional Sales

    Discusses the specific instances when sales of tangible personal property used in a trade or business are exempt from sales or use tax under the “isolated or occasional sale” rule.
    https://www.revenue.state.mn.us/sites/default/files/2023-07/fs132.pdf

  • FS109 - Printing Industry

    Explains how Minnesota sales and use tax applies to printing and related items and services. Includes lists of taxable and exempt sales and purchases to help determine what is taxable.
    https://www.revenue.state.mn.us/sites/default/files/2023-01/FS109.pdf

  • Local Performance Reimbursement Aid Certification

    ​A county or city that elects to participate in the performance measures developed by the Council on Local Results and Innovation is eligible to receive Local Performance Reimbursement Aid.
    Last Updated:
    https://www.revenue.state.mn.us/local-performance-reimbursement-aid-certification

  • Taxable Purchases and Use Tax

    Items you use to operate your business are taxable unless an exemption applies. Several services are also taxable. If you do not pay sales tax on a taxable purchase, then use tax is due. See the table below for specific examples.
    https://www.revenue.state.mn.us/guide/taxable-purchases-and-use-tax-14

  • Defining Real Property

    Real Property Includes:
    https://www.revenue.state.mn.us/guide/defining-real-property

  • Dry Cleaner Fees

    Dry cleaning facilities or businesses engaged in dry cleaning must register with us each year and pay an annual fee. Fees include the dry cleaning registration fee, dry cleaning solvent fee, and dry cleaning solvent use fee.
    Last Updated:
    https://www.revenue.state.mn.us/dry-cleaner-fees

  • MinnesotaCare Tax Seminars

    The Minnesota Department of Revenue offers free seminars on filing and paying MinnesotaCare taxes. We recommend these two-hour seminars for health care providers and tax preparers who are new to the Provider, Hospital, and Surgical
    https://www.revenue.state.mn.us/minnesotacare-tax-seminars

  • Retailers and Wholesalers

    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.
    Last Updated:
    https://www.revenue.state.mn.us/guide/retailers-and-wholesalers

  • The Reassessment

    The most intensive requirement for a jurisdiction to apply to be a declared disaster area is the reassessment.
    Last Updated:
    https://www.revenue.state.mn.us/guide/reassessment

  • Motor Carrier Direct Pay (MCDP) Authorization

    Motor Carrier Direct Pay (MCDP) authorization allows you to pay a prorated tax directly to the Minnesota Department of Revenue on qualifying purchases, instead of paying sales tax to the seller at the time of purchase.
    Last Updated:
    https://www.revenue.state.mn.us/guide/motor-carrier-direct-pay-mcdp-authorization