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.

Updated quarterly, Rates and Boundaries data helps out-of-state sellers know what rate to charge when delivering a taxable product or service anywhere in Minnesota.

For details and to download this data, go to 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 documents are available on the Streamlined Sales Tax Governing Board website:

• Membership Petition and Annual Recertification Letter
• Certificate of Compliance
• Taxability Matrix