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Individual Taxpayer Identification Number (ITIN)
The IRS issues you a federal Individual Taxpayer Identification Number (ITIN) when you are not eligible for a Social Security Number or you validly decline one.
Last Updated: December 12, 2025
https://www.revenue.state.mn.us/individual-taxpayer-identification-number
Definitions
Admissions Admissions and entry fees to places of amusement, recreational areas, or athletic events are taxable unless an exemption applies.
Last Updated: August 09, 2023
https://www.revenue.state.mn.us/guide/defining-admissions-and-amusement-devices
Collecting Local Option Disaster Credit and Abatement Applications
To receive a Local Option Disaster Credit or Abatement, affected property owners must apply.
Last Updated: December 23, 2022
https://www.revenue.state.mn.us/guide/collecting-local-option-disaster-credit-and-abatement-applications
Revenue Notice #14-01: Sales and Use Tax - Charitable Organization Exemption - Exempt Status Revocation After Adverse Property Tax Exemption Determination - Revocation of Revenue Notice # 07-12
Revenue Notice #07-12 provides that if a nonprofit organization fails to qualify as an exempt charitable organization for property tax purposes it also does not qualify as an exempt charitable organization for sales tax purposes.
https://www.revenue.state.mn.us/revenue-notice/14-01-sales-and-use-tax-charitable-organization-exemption-exempt-status-revocation
Qualified Subchapter S Subsidiary
To accommodate filing of a single return, Minnesota conforms to the federal treatment that allows a parent S corporation to elect to treat its subsidiary as a qualified subchapter S subsidiary (QSSS).
https://www.revenue.state.mn.us/qualified-subchapter-s-subsidiary
Tax Relief for Deceased Active-Duty Military
Minnesota provides tax relief to the family of any military member who dies during active service in the United States or United Nations armed forces.
Last Updated: December 18, 2025
https://www.revenue.state.mn.us/tax-relief-deceased-active-duty-military
What are Audit Room and Virtual Room?
Audit Room and Virtual Room provide a secure space online to exchange files and other information with Revenue. They:
Last Updated: March 27, 2020
https://www.revenue.state.mn.us/guide/what-are-audit-room-and-virtual-room
Revenue Notice #10-05: Sales and Use Tax - Revocation of Revenue Notice # 02-05; Sales and Use Tax - Transitional Period for Delivery Charges for Construction Materials; Revocation of Revenue Notice # 01-11
Revenue Notice # 02-05: Sales and Use Tax – Transitional Period for Delivery Charges for Construction Materials; Revocation of Revenue Notice # 01-11, is hereby revoked.
https://www.revenue.state.mn.us/revenue-notice/10-05-sales-and-use-tax-revocation-revenue-notice-02-05-sales-and-use-tax
Sales
Some sales of transportation services are taxable depending on type of service.
Last Updated: April 13, 2023
https://www.revenue.state.mn.us/guide/sales-4
First Licensed Distributors and Flash Title Transfers
The first licensed distributor at a fuel terminal or the transport driver who inputs the shipping information at the terminal must use these proper reporting methods.
Last Updated: January 09, 2023
https://www.revenue.state.mn.us/first-licensed-distributors-and-flash-title-transfers

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