Sales Tax applies to most retail sales of goods and some services in Minnesota. You may owe Use Tax on taxable goods and services used in Minnesota when no sales tax was paid at the time of purchase. We also administer a number of local sales taxes.

Minnesota tax ID number. If you don’t have a temporary · password, contact Business Registration at 651-282- ... STEP 4. Choose File a return, then Sales and use tax

Generally, goods are taxable unless specifically exempted by law. Some of the major exemptions ... 1 The rate increase is effective for 25 years with the revenues dedicated to funding outdoor heritage, clean water, parks and trails, and historical and cultural heritage.

As a business owner selling taxable goods or services, you act as an agent of the state of Minnesota by collecting tax from purchasers and passing it along to the appropriate tax authority. Sales and use tax in Minnesota is administered by the Minnesota Department of Revenue (DOR).

In addition to the 6.875% Minnesota sales and use tax, taxable retail sales and uses in Hennepin County (or to a destination in Hennepin County) are subject to the following local sales and use taxes:

Owning, renting, or leasing real property or tangible personal property in Minnesota, including a computer server or software to solicit orders for taxable items. Additionally, business that do not have a physical presence in Minnesota, can establish economic nexus by exceeding a certain annual sales threshold in the state. See the next section for details. Effective October 1, 2019, Minnesota requires that an out of state business (a.k.a. remote sellers) register with the Minnesota Department of Revenue to collect and remit sales and use tax if the business has a total sales revenue in the state of more than $100,000 from at least 10 transactions or 100 transactions in the preceding twelve calendar months.

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The tax will generate nearly $1 billion over 20 years, of which $738 million of funds must go to streets and $246 million for parks. The 1.00% local option sales and use tax was implemented April 1, 2024.

Find sales and use tax information for Minnesota: sales tax rates, remote seller nexus rules, tax holidays, amnesty programs, and legislative updates.

If you choose to file a paper return, complete this form and mail it with your check to: Minnesota Revenue, Mail Station 1125, St. Paul, MN 55146-1125 ... Use tax is the counterpart of sales tax.

June 16, 2025 - Remote sellers and marketplace facilitators that have retail sales of more than $100,000 or 200 or more separate retail transactions in any 12 consecutive months must collect and remit Minnesota sales and use tax on taxable sales.

Use this calculator to find the general state and local sales tax rate for any location in Minnesota.The results do not include special local taxes that may also apply — such as admissions, entertainment, liquor, lodging, and restaurant taxes. For more information, see Local Sales Tax Information.

This guide provides important sales and use tax information for businesses. Use the links in the Guide Menu to see information about each topic.

August 18, 2025 - After registering, you’ll receive a confirmation with a temporary password to access the e-File Minnesota system for filing and paying taxes electronically. ... Register: Get a Sales and Use Tax account.

Review a detailed summary of the tax treatment required for common items sold/rented on campuses that are subject to Minnesota sales tax. Filing and Paying MN Sales Tax · Local Sales and Use Tax Rates ·

The state of Minnesota became a full member of Streamlined Sales Tax on October 1, 2005. Membership Petition Annual Recertification Letter Certificate of Compliance Taxability Matrix Library of Definitions Taxability Matrix Tax Administration Practices · IMPORTANT NOTE: The information on this site is general information and guidance and is not legal advice.

The tax is generally referred to as the Local Option Sales Tax. This taxing authority is granted to counties in State Statute (297A.993). According to law, counties may implement a sales and use tax of up to 0.5% and include a vehicle excise tax of up to $20 per vehicle.

Use Tax is the counterpart to Sales Tax. The Minnesota Use Tax rate is the same as the Sales Tax rate of 6.875% (though local taxes may also apply) and has the same exemptions. When you buy a taxable item for your own use without paying Minnesota sales tax, you may owe use tax.

The Minnesota Department of Revenue website provides a range of information for taxpayers, tax professionals, local governments, and other customers.