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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 sell, lease or rent tangible personal property at retail or provide taxable services in Minnesota. 

Sellers located outside of Minnesota are also required to register for sales and use tax if they:

  • have an office; distribution, sales or sample room location; warehouse or other place of business in Minnesota, either directly or by a subsidiary;
  • have a representative, agent, salesperson, canvasser or solicitor in Minnesota, on either a permanent or temporary basis, who operates under the authority of the retailer or its subsidiary for any purpose, such as repairing, selling, delivering, installing, soliciting orders for the retailer’s goods or services, or leasing tangible items in Minnesota;
  • deliver items into Minnesota in their own vehicles; or
  • provide taxable services in Minnesota.

See MN Revenue Notice #00-10, Sales and Use Tax – Nexus Standards, for criteria on determining when an out-of-state retailer is required to register, collect and remit Minnesota sales or use tax on sales made into Minnesota. If sales are only of nontaxable items, there is no need to register.

Local Taxes

If you make retail sales in any city or county with a local sales tax, you must also register to collect that local tax. See this City or County with a Local Sales Taxes

_______________

Use Tax

If you do not make taxable sales, but make purchases subject to use tax, you must register to remit use tax. See Registration Requirements for Use Tax

Affiliate nexus

Affiliates of Minnesota businesses are required to collect and remit Minnesota sales tax on sales made into Minnesota.

An entity is an affiliate of a Minnesota business if the related entity promotes the affiliate’s business or provides services to the out-of-state entity and the retailer and entity are related parties. A retailer and entity are related parties if at least one of the following is true:

  • One of the parties owns directly or indirectly at least 50 percent of the other party’s outstanding stock;
  • One of the parties is a partnership, estate or trust that owns directly or indirectly at least 50 percent of the capital, stock or value of the other party; or
  • An individual stockholder or the stockholder’s family owns directly or indirectly at least 50 percent of the value of outstanding stock of both entities.

For example, if two entities are related and the in-state entity advertises, promotes or facilitates the establishment or maintenance of a market in Minnesota for an out-of-state seller, the in-state entity creates nexus for the out-of-state seller.


In addition, if the in-state entity provides services to the out-of-state seller (such as accepting returns from the seller’s customers, resolving complaints from the seller’s customers, etc.), the in-state entity also creates nexus for the out-of-state seller.



 


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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