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Title: Tax Identification (ID) Number
Alternate Title:
Description: Minnesota Department of Revenue
Subject: Sales and Use Tax
Taxes
Creation Date: 9/11/2008 2:17:51 PM
Modification Date: 8/16/2010 12:28:59 PM
Agency Name: Revenue, Minnesota Department of
Agency URL: http://www.revenue.state.mn.us
Agency Description: The Minnesota Department of Revenue manages the state's revenue system. Functions include the administration of 28 different taxes, interprets and enforces the tax laws, provides taxpayers both individuals and businesses with forms, processes tax returns/payments, and auditing.
Agency Phone: (651) 556-3000
Agency Fax: Agency URL: http://www.revenue.state.mn.us
Agency Address: Revenue, Minnesota Dept. of
600 N. Robert Street

St. Paul
MN 55146

Division Name: Business Registration
Division URL:
Division Description:
Division Phone: (651) 282-5225 | (800) 657-3605
(800) 657-3605
Division Fax: Division URL:
Division Address:
600 N. Robert St., Mail Station 4410

St. Paul
MN 55146-4410

Audience: Hold Application URL:
Renewal URL:
Versa URL:
Requirements:

You must register your business for Minnesota sales and use tax if you make taxable retail sales in Minnesota or if you make purchases subject to use tax. 

Sellers located outside of Minnesota are also required to register for sales and use tax if they have nexus. Your business may have nexus if you, or a representative of your company, does business in Minnesota. Even if your business does not have a physical presence in Minnesota, you may have an affiliated entity that creates nexus for your business. You have nexus if you:

1) Have an office, retail store, or manufacturing plant; distribution center, warehouse, or sample room; or other place of business in Minnesota, either directly or by subsidiary; or own or lease property in MN, or  

2) Have a representative, agent, solicitor*, or salesperson in Minnesota, either on a permanent or temporary basis, who operates under the authority of the retailer or its subsidiary for any purpose, such as repairing or installing tangible personal property, performing work on a construction site, providing taxable services, or participating in conventions or trade shows in Minnesota, or  

3) Deliver tangible personal property into Minnesota in their own vehicles.  
 

A retailer maintains a place of business in Minnesota if they enter into an agreement with a solicitor for the referral of Minnesota customers for a commission and the retailer’s gross receipts over 12-months is at least $10,000. 

A business has sufficient nexus if it conducts business activity in Minnesota on at least four days during a 12-month period.  

Out-of-state businesses must collect and remit Minnesota tax on all taxable sales made while in the state, even if the business does not meet the guidelines above. 

 


Rules: 8130.2500

Statutes: 297A.66
297A.83
297A.84

Forms:

Application for Business Registration, Form ABR

Application for business registration may be completed online, go to Register for a Minnesota Tax ID number online.

Forms and instructions are available on the MN Dept. of Revenue website at Business Registration Forms and Instructions.

The ability for business taxpayers to update/maintain their accounts online is now available through the MN Dept. of Revenue website at MN e-Services.


Fees:
Period of Issuance:

Indefinite - unless there is a business change, or the permit is revoked or canceled.


Length of Determination: Web registrations are instant. A successful registrant will receive confirmation of their ID number within seconds, and the ID number is valid then. Users will also create their e-Services password as a step in the registration process, so as soon as the system issues their ID number, they will have access to full e-Services functionality (which now includes the ability to update their business information). All other applications are processed upon receipt. If a person applies for Minnesota tax identification number by telephone, in most cases, a number will be issued immediately.
Other Info:
Activity: Taxes
License Detail URL:

Sales and Use Tax

Register for a Minnesota Tax ID number online

e-Services LOGIN FOR BUSINESSES

Minnesota Department of Revenue


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