Minnesota

State Links

Minnesota Department of Revenue

Sales Tax Division

State Registration for Sales and Use Tax

State Online Filing

Secretary of State

State Contacts

State Sales and Use Tax Rate: 6.875%

Local Jurisdiction Sales and Use Taxes: Yes

Sales and Use Tax Rates Look Up

Sales Tax Rate Information

Remote Seller Guidance

Remote Seller Compliance Date: 10/1/2018

Remote Seller Thresholds:

October 1, 2019: Retail sales of more than $100,000 or 200 or more separate retail transactions in any 12 consecutive months.

10/1/2018 to 9/30/2019: Retail sales of more than $100,000 in 10 or more transactions or 100 or more separate retail transactions in any 12 consecutive months.

When calculating the threshold, include all retail sales made through any Marketplace, your own website, and other sources into Minnesota. 

Do not include sales where the purchaser is buying for resale.

Notes: Marketplace Providers
Starting October 1, 2019, Marketplaces without a place of business in Minnesota are subject to the remote seller thresholds.

Additional Remote Seller Information: Remote sellers do not need to collect Minnesota Sales Tax on sales facilitated by a Marketplace Provider when the Marketplace Provider is collecting and remitting on those sales.

 

2023 MN Law Change Bulletin

Minnesota provides a table that cross references its Tax Types Codes to the FIPS codes used in the Rate and Boundary Files (under Additional Information).

Retail Delivery Fee