SALES AND USE TAX
SALES AND USE TAX REGISTRATION Every person who makes taxable retail sales or provides taxable services in Minnesota must obtain a Minnesota tax identification number and register to collect and remit Minnesota sales and use tax. This must be done before making any taxable sales in Minnesota. You must register and collect sales tax in Minnesota if you have a taxable presence (nexus) in Minnesota, even if you are an out-of-state retailer or marketplace provider. You have presence in Minnesota if your business does any of the following: o Maintains a physical location in Minnesota (office, warehouse, or distribution, sales, or sample room) o Sells products to customers into Minnesota, using the Internet, mail order, or telephone, without having a physical presence in that state and does not meet the small seller exemption o Has 200 or more retail sales shipped to Minnesota over a period of 12 consecutive months o Has retail sales shipped to Minnesota that total more than $100,000 over a period of 12 consecutive months o Has an employee, representative, agent, or independent contractor that does work on behalf of the retailer in Minnesota o Facilitates the sale of taxable goods or services to customers in Minnesota on behalf of a business o Delivers items into Minnesota in your own vehicles o Provides taxable services in Minnesota o Owns property in Minnesota o Keeps inventory in a fulfillment center in Minnesota o Is an affiliate of a Minnesota retailer that promotes or provides other services to you and your business and the retailer are related parties o Enters into an agreement with a Minnesota resident for a commission or similar consideration and directly or indirectly refers potential customers to the seller through website links or otherwise If you do not make taxable sales, but make purchases subject to use tax, you must register to remit use tax. For more information on who needs to register, see Who Needs to Register? and Registering Your Business or call 651-296-6181 or 800-657-3777. To obtain a Minnesota Tax ID Number, go to Business Tax Registration at or call 651-282-5225 or 800-657-3605.
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