Minnesota Sales Tax Registration

In Minnesota it is called the Sales and Use Tax Account. The Minnesota Department of Revenue issues it.

Who has to register in Minnesota, how to apply, what it costs, how long it takes, and what you file once you have it.

Minnesota sales tax registration at a glance

What it is called: Sales and Use Tax Account; Full name: Sales and Use Tax account (sales tax permit) under a Minnesota Tax ID Number. Number issued: Minnesota Tax ID Number (7 digits).
Who issues it: Minnesota Department of Revenue; Apply online through Business Tax Registration (online), then e-Services. Paper form: Form ABR.
State fee: No state fee; No registration fee is listed for a sales and use tax account in the Department's registration guide or the ABR instructions.
Processing time: No firm estimate; After registering, the business receives a confirmation letter with its Minnesota Tax ID Number, the tax types opened and a temporary e-Services password. The Department does not publish a processing time; it will not issue a Tax ID more than one year before operations begin.
Remote seller threshold: $100,000 in sales or 200 transactions; Measurement period: prior 12 consecutive months. In effect since October 1, 2018.
Filing frequency: Monthly, quarterly or annual by average monthly tax; Less than $100 a month: annual (due February 5). $100 to $500 a month: quarterly (due April 20, July 20, October 20, January 20). Over $500 a month: monthly. Returns are filed online through e-Services. Businesses paying over $10,000 in a tax in the prior fiscal year must pay electronically.
State rate: 6.875%; Many cities, counties and special areas add local sales taxes, most administered by the Department of Revenue; combined rates vary by location (use the Department's rate calculator). A 50-cent Retail Delivery Fee applies to taxable deliveries of $100 or more by retailers with $1 million+ in Minnesota sales.

How to register in Minnesota

Where to apply: Apply online with the Minnesota Department of Revenue. Business Tax Registration (online), then e-Services
Application form: Form ABR, Minnesota Application for Business Registration (instruction booklet abr-inst-24). Form ABR (PDF)
What you need: FEIN (LLCs need both federal and state IDs even without employees); Minnesota Secretary of State registration for entities. Past-due sales tax must be paid before a new account is opened.
What the application covers: Sales and use tax, local sales taxes administered by Revenue, withholding tax and other business taxes under one Minnesota Tax ID.
How long it takes: After registering, the business receives a confirmation letter with its Minnesota Tax ID Number, the tax types opened and a temporary e-Services password. The Department does not publish a processing time; it will not issue a Tax ID more than one year before operations begin.
What it costs: No registration fee is listed for a sales and use tax account in the Department's registration guide or the ABR instructions.
Renewal: No renewal is described; the account stays open unless the business closes it or the Department cancels or revokes it for noncompliance.

After you register

How often you file: Monthly, quarterly or annual by average monthly tax. Less than $100 a month: annual (due February 5). $100 to $500 a month: quarterly (due April 20, July 20, October 20, January 20). Over $500 a month: monthly. Returns are filed online through e-Services. Businesses paying over $10,000 in a tax in the prior fiscal year must pay electronically.
Due date: 20th of the month after the period (annual returns due February 5).
Periods with no sales: You still file a return for every period, even with no sales.
Rates and sourcing: The state rate is 6.875%. Many cities, counties and special areas add local sales taxes, most administered by the Department of Revenue; combined rates vary by location (use the Department's rate calculator). A 50-cent Retail Delivery Fee applies to taxable deliveries of $100 or more by retailers with $1 million+ in Minnesota sales. Sourcing: destination (Streamlined Sales Tax member).
Late returns: Late filing: 5% of tax not paid by the due date. Late payment: 5%, plus 5% for each additional 30 days, up to 15%, plus interest.

Minnesota rules in plain English

In Minnesota, you register with the Minnesota Department of Revenue for a Minnesota Tax ID Number and a Sales and Use Tax account. You must do this before your first taxable sale. You can apply online through Business Tax Registration or by phone. The paper form is the Application for Business Registration (ABR). No registration fee is listed. You will get a confirmation letter with your 7-digit Tax ID and a temporary password for e-Services, where you file. When you register, also add any local sales taxes that apply where you sell. The account does not need renewal. Your filing schedule depends on your average tax. Under $100 a month files annually, $100 to $500 quarterly, and more than that monthly. Monthly and quarterly returns are due on the 20th, and annual returns on February 5. All returns are filed online. The state rate is 6.875%, plus local taxes in many areas. Remote sellers must register after 200 sales or more than $100,000 shipped to Minnesota in 12 months. Larger retailers also owe a 50-cent fee on many deliveries. The mistake to avoid: skipping zero returns. You must file even when you had no taxable sales.

Sources: Minnesota Department of Revenue · Business Tax Registration (online), then e-Services · Form ABR (PDF)

More Minnesota facts

Since July 1, 2024, a 50-cent Retail Delivery Fee applies to deliveries in Minnesota of taxable goods or clothing totaling $100 or more, for retailers with $1 million or more in prior-year Minnesota sales; it is reported on the sales tax return. Source
Minnesota's remote seller test still counts transactions: 200 or more retail sales, or more than $100,000, shipped to Minnesota over 12 consecutive months. Source
A business with more than one location may file one consolidated return; craft-show sales and service routes are not separate locations. Source
Misusing an exemption certificate to evade tax can bring a $100 penalty per transaction. Source
A business that owes past-due sales tax cannot open a new sales tax account until that tax is paid. Source

We register you in Minnesota

Answer a few questions about your business. We prepare your Minnesota Sales and Use Tax Account application, file it with the Department of Revenue, and send you the number. $199 per state. Any state fee is separate.

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Minnesota sales tax registration FAQ

Do I need to register for Minnesota sales tax?

A business with a physical location, inventory, or an employee, representative, agent or contractor working in Minnesota must register before making any taxable sales. Sellers with no physical presence must register after $100,000 in sales or 200 transactions in Minnesota (measurement period: prior 12 consecutive months).

How long does it take to get a Minnesota Sales and Use Tax Account?

After registering, the business receives a confirmation letter with its Minnesota Tax ID Number, the tax types opened and a temporary e-Services password. The Department does not publish a processing time; it will not issue a Tax ID more than one year before operations begin. Source: ABR instructions (2024).

What does a Minnesota Sales and Use Tax Account cost?

No registration fee is listed for a sales and use tax account in the Department's registration guide or the ABR instructions. Source: ABR instructions (2024); cross-check TaxCloud. Our fee to prepare and file the application is $199.

When do I file Minnesota sales tax returns?

Filing frequency: monthly, quarterly or annual by average monthly tax. Less than $100 a month: annual (due February 5). $100 to $500 a month: quarterly (due April 20, July 20, October 20, January 20). Over $500 a month: monthly. Returns are filed online through e-Services. Businesses paying over $10,000 in a tax in the prior fiscal year must pay electronically. Due date: 20th of the month after the period (annual returns due February 5). File a return every period, even with no sales. Source: Minnesota Sales and Use Tax Business Guide (Filing Frequency).

Do I need to register in Minnesota as a remote seller?

Sellers with no physical presence must register after $100,000 in sales or 200 transactions in Minnesota (measurement period: prior 12 consecutive months). A marketplace provider must register and collect on retail sales it facilitates for its marketplace sellers, reporting them on its own return (Minn. Stat. 297A.66; Minnesota Sales and Use Tax Business Guide). Source: Minn. Stat. 297A.66; Minnesota Sales and Use Tax Business Guide (Small Seller Exception).

What happens if I sell in Minnesota without a Minnesota Sales and Use Tax Account?

Making retail sales after the Department cancels or revokes a sales tax account can bring a felony charge and a $100-per-day civil fine.

Nearby states

This page summarizes Minnesota sales tax registration rules for general information and is not tax advice. Confirm current requirements with the Minnesota Department of Revenue or your tax adviser. State rules last checked October 2, 2026.