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Minnesota State Fair and Sales Tax

  • Jul 11, 2012 | Susan McLain

Minnesota state law has proven to be a challenge sometimes for purveyors using county fairgrounds, but Minnesota has its own set of instructions that must be followed to be in compliance collecting and remitting sales tax at the Minnesota State Fair.

First, any “…business or individual that meets any of the following must register for an ID number before participating at the Minnesota State Fair:

  • Makes taxable sales at the fair
  • Hires anyone, including family or friends, to work at the fair
  • Pays nonresident entertainers to perform at the fair
  • Has income in Minnesota meeting the income tax filing requirements….”

Second, all businesses, whether local or out-of-state as well as nonprofit groups must collect sales tax on taxable sales.

Third, “[m]ost sales made at the State Fair are subject to 7.125 percent sales tax, consisting of the 6.875 percent general state tax and the 0.25 percent Transit Improvement tax.” However, “[s]ales made on the fairgrounds are not subject to St. Paul local sales tax.”

Fourth, if tax is included in the sales price, “…you must display a sign indicating ‘tax included’.” If sales tax is not included, it should be stated separately on the customer’s receipt.

The Minnesota Department of Revenue “…will provide a collection site from 9 a.m. to 2 p.m. on Tuesday, September 4, 2012” for individuals and businesses desiring to pay the tax at the fair. If a vendor chooses to pay at the fair, the Department will collect the necessary information and file the return on their behalf.

Review the Minnesota State Fair- Sales Tax Fact Sheet for more details on how sales tax is applied, what is exempt and where to pay if you want to pay at the fair.

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Sales tax rates, rules, and regulations change frequently. Although we hope you'll find this information helpful, this blog is for informational purposes only and does not provide legal or tax advice.
Avalara Author
Susan McLain
Avalara Author Susan McLain
Susan McLain began her career as a technical writer in technology industries such as satellite networking and medical devices. Her skills encompass technical and marketing writing, usability engineering, verification and validation testing and protocol writing, requirements development, business analysis, technical illustration/graphic design and marketing. She has owned her own business providing service to small to medium sized business and in other positions, she has been in project management, documentation and marketing. She is currently the content specialist for Avalara helping to “make sales tax less taxing.”