Minnesota

Aug 7, 2018, 19:13 PM
Title : Minnesota
State Abbreviation : MN
Revenue Department Website : https://www.revenue.state.mn.us/
Revenue Department Website Link Text : Minnesota Department of Revenue
Sales Tax Division Website : https://www.revenue.state.mn.us/sales-and-use-tax
Sales and Use Tax Registration Website : https://www.mndor.state.mn.us/tp/eservices/_/
Sales and Use Tax Rate Lookup : https://www.revenue.state.mn.us/sales-tax-rate-calculator
Tax Rate Lookup : https://www.revenue.state.mn.us/guide/taxes-and-rates
Taxable Products Website :
Exempt Products Website :
Guidance for Remote Sellers Website : https://www.revenue.state.mn.us/sales-tax-update-remote-sellers
State Online Filing Website : https://www.mndor.state.mn.us/tp/eservices/_/
Secretary of State Website : https://www.sos.state.mn.us/
Has Local Jurisdiction Taxes : Yes
Marketplace Facilitator Provisions : Yes
Are Marketplace Sales included in Seller’s Threshold Calculation : Yes
Remote Seller Implementation Date : Oct 1, 2018, 05:00 AM
State Tax Rate : 6.8750
    

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. For specific state guidance contact the state.  

(800) 657-3777
Email MN

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.

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

 

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

 
 
Membership Type :
  • Full Member
MN Coin
Governing Board Delegates

Minnesota

Aug 7, 2018, 19:13 PM
Title : Minnesota
State Abbreviation : MN
Revenue Department Website : https://www.revenue.state.mn.us/
Revenue Department Website Link Text : Minnesota Department of Revenue
Sales Tax Division Website : https://www.revenue.state.mn.us/sales-and-use-tax
Sales and Use Tax Registration Website : https://www.mndor.state.mn.us/tp/eservices/_/
Sales and Use Tax Rate Lookup : https://www.revenue.state.mn.us/sales-tax-rate-calculator
Tax Rate Lookup : https://www.revenue.state.mn.us/guide/taxes-and-rates
Taxable Products Website :
Exempt Products Website :
Guidance for Remote Sellers Website : https://www.revenue.state.mn.us/sales-tax-update-remote-sellers
State Online Filing Website : https://www.mndor.state.mn.us/tp/eservices/_/
Secretary of State Website : https://www.sos.state.mn.us/
Has Local Jurisdiction Taxes : Yes
Marketplace Facilitator Provisions : Yes
Are Marketplace Sales included in Seller’s Threshold Calculation : Yes
Remote Seller Implementation Date : Oct 1, 2018, 05:00 AM
State Tax Rate : 6.8750
    

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. For specific state guidance contact the state.  

(800) 657-3777
Email MN

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.

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

 

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

 
 
Membership Type :
  • Full Member
MN Coin
Governing Board Delegates