License Minnesota

Tax Identification (ID) Number

Minnesota Department of Revenue

Agency contact information:

Revenue, Minnesota Department of
600 N. Robert Street
St. Paul, MN 55101
(651) 556-3000
Business Registration
600 N. Robert St., Mail Station 4410, St. Paul, MN 55146-4410 | (651) 282-5225 | (800) 657-3605
Contact Info: Business.Registration@state.mn.us

Website:

Sales and Use Tax

Register for a Minnesota Tax ID number online

e-Services LOGIN FOR BUSINESSES


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The Minnesota Department of Revenue manages the states 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.

Statutes:

Minn. Stats. 297A.66
297A.83
297A.84

Rules:

MINNESOTA RULES 8130.2500

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 Update Business Information.

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, performs 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.  

 

* Effective July 1, 2013, 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. 

 

Fee:

No fees.

Period of Issuance:

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

Length of Determination Process:

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 Pertinent Information: