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.

Starting October 1, 2019, retail sales of more than $100,000 or 200 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: 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.

 

Other

Marketplace Providers:  Minnesota law requires Marketplace Providers who have nexus or exceeded the Small Seller Exception 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 Minnesota Sales Tax on sales facilitated by a Marketplace Provider when the Marketplace Provider is collecting and remitting on those sales.

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).

Sales Tax Rate Map

Governing Board Delegates

  • Representative Paul Marquart
  • Senator Ann Rest