Streamlined Sales and Use Tax

Sellers may register and use the Streamlined Sales Tax Registration System to establish a sales tax account with all SSUTA member states in a single registration.

The Streamlined Registration System allows you to register in all member states or limit your registration to specific member states. While registering, you may also choose a Certified Service Provider (CSP) that can file your Sales and Use Tax returns with member states.

Note: Your registration through this system cannot be used at any time as a factor in determining whether you have nexus with Minnesota for any tax.

Under the SSUTA, Minnesota must provide data about its Sales and Use Tax rates and boundaries.

Updated quarterly, this information helps out-of-state sellers know what rate to charge when delivering a taxable product or service anywhere in the state.

• Find and download Minnesota rates and boundaries files on the Streamlined Sales Tax Governing Board website
• Rates and Boundary Table Structure (Excel file)

For more information, view the Rates and Boundary Files page on the Streamlined Sales Tax Governing Board website.

Under the SSUTA, qualifying purchasers may claim exemption from sales tax in Minnesota or other member states by filling out a Certificate of Exemption form:

• Form F0003, Certificate of Exemption (PDF)
• Instructions for Certificate of Exemption (PDF)

Minnesota has been a member of the SSUTA since October 1, 2005. The following membership documents are updated each year.

• Petition for Membership in the Streamlined Sales and Use Tax Agreement (PDF)
• Certificate of Compliance Letter (Revised July 31, 2018)
• Minnesota's Certificate of Compliance on the Streamlined Sales Tax Governing Board website
• Minnesota's Taxability Matrix (Excel file)