Minnesota Sales Tax Guide

A step-by-step guide to understanding Minnesota sales tax rules.

Overview

Minnesota may be the land of 1,000 lakes, but the United States is the land of 12,000 sales tax jurisdictions. If you're selling taxable goods or services in Minnesota and you have nexus there, you'll need to understand how to file and remit the tax revenue you are collecting. Our guide to Minnesota sales tax will help you establish a foundation in transactional tax management.

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Table of Contents

1
An Overview of Minnesota Sales Tax

Understanding where, when, and how to collect Minnesota sales tax is no easy task. Whether you're collecting tax dollars at the point-of-sale or collecting Minnesota internet sales tax, our guide will break down the sales tax compliance process into focused, easy to understand chapters.

2
Minnesota Sales Tax Nexus

Understanding whether you need to collect, file, and remit Minnesota sales tax depends on a concept known as nexus. In this chapter, we'll take a look at situations that may trigger in Minnesota such as storing inventory in the state, hiring state residents, and click-through nexus.

3
Registering to Collect Minnesota Sales Tax

You'll want to get started establishing Minnesota sales tax compliance by understanding how to get your business registered for the necessary sales tax permit. We'll walk you through the process and help you understand when is the best time to get your business registered in Minnesota.

4
Collecting Sales Tax in Minnesota

After you've registered your business with the Minnesota Department of Revenue, you're ready to begin collecting sales tax. We'll review topics such as Minnesota sales tax exemptions, sales tax holidays, and determining state and local sales tax rates.

5
Filing Minnesota Sales Tax Returns

Now that you're business is registered with the Minnesota Department of Revenue and collecting sales tax, you'll need to file tax returns in an ongoing basis. We'll help you gain a deep understand of the process of filing sales tax returns. Topic covered include filing frequencies, filing on behalf of a client, and what happens if you file late.

6
Minnesota Sales Tax Filing Due Dates

Every business that registers to collect Minnesota sales tax will be assigned a filing frequency. In this chapter, we'll take a look at the filing frequencies and associated due dates supported by the Minnesota Department of Revenue.

7
Late Filing Penalties, Fines & Interest

We know, mistakes happen and, from time to time, sales tax filing deadlines are missed. In this chapter, we'll take a look at what penalties you may be required to pay should you miss your assigned Minnesota sales tax filing date. We'll also consider interest charges for late sales tax payments.

8
Sales Tax on Minnesota Shipping & Handling

The rise of the internet economy has made it possible for buyers around the world to order your products. Did you know shipping and handling may be taxable? In this chapter we'll cover sales tax on shipping and handling in Minnesota. You'll want to pay attention here because there are some important details pertaining to invoicing you'll want to understand.