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