Minnesota MN Coin

    

The state of Minnesota became a full member of Streamlined Sales Tax on October 1, 2005.

Membership Petition                                             Certificate of Compliance
Annual Recertification Letter                               Taxability Matrix

IMPORTANT NOTE: The information on this site is general information and guidance and is not legal advice. For specific state guidance contact the state.  

Tax Rates

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 Information

Remote Seller Guidance

Remote Seller Compliance Date: 10/1/2018

Remote Seller Thresholds:

Retail sales of more than $100,000 in 10 or more transactions or 100 or more separate retail transactions in any 12 consecutive months

Notes: 7/25/2018 News Release

Additional Remote Seller Information:     

Remote Sellers:  Include all retail sales made through any Marketplace, your own website, and through other sources into MN when calculating the threshold. 

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

Remote sellers do not need to collect sales tax when a Marketplace Provider is collecting and remitting.

Other

Marketplace Providers:  Minnesota law requires certain Marketplace Providers to collect and remit Minnesota sales tax on all taxable retail sales made into Minnesota facilitated by the marketplace. Remote sellers do not need to collect sales tax when a Marketplace Provider is collecting and remitting.

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

Governing Board Delegates

  • Assistant Commissioner Jenny Starr
  • Representative Greg Davids
  • Senator Ann Rest