Do I need a sales tax permit in Minnesota?

A retailer located in Minnesota or maintaining a place of business there, and a remote retailer that meets Minnesota's sales thresholds, must obtain a sales tax permit before making taxable sales. An active Minnesota tax ID number registered for sales and use tax is the permit. Minnesota calls the registration a Minnesota sales tax permit. For a seller outside Minnesota, the economic nexus threshold is $100,000 in sales or 200 separate transactions in the prior 12-month period. Minnesota's own rule sets which sales count toward it and when registration must follow.

Sales tax permit · Minnesota

How to Get a Minnesota Sales Tax Permit

The short answer. In Minnesota, the registration a business must hold before it makes sales subject to Minnesota sales tax is a Minnesota sales tax permit, issued by the Minnesota Department of Revenue. The sales tax permit does not expire.

Minnesota Sales Tax Permit at a Glance

What Minnesota calls it	Minnesota Sales Tax Permit
Issued by	Minnesota Department of Revenue
How to apply	Online or paper
Fee	Not confirmed
Security deposit or bond	May be required
Expires	Does not expire
Several locations	Depends (see Locations)
Local sales tax	Depends (see Local taxes)
Threshold for sellers outside the state	$100,000 in sales or 200 separate transactions

Read from the government sources listed at the foot of this page, last checked September 29, 2026. See the sources.

Who Needs a Minnesota Sales Tax Permit

A retailer located in Minnesota or maintaining a place of business there, and a remote retailer that meets Minnesota's sales thresholds, must obtain a sales tax permit before making taxable sales. An active Minnesota tax ID number registered for sales and use tax is the permit.

For a seller outside Minnesota, the economic nexus threshold is $100,000 in sales or 200 separate transactions in the prior 12-month period. Minnesota's own rule sets which sales count toward it and when registration must follow.

How to Apply

You apply to the Minnesota Department of Revenue. You can apply online or on a paper application. Go to Minnesota's registration page.

What It Costs

We have not confirmed whether Minnesota charges a fee for the sales tax permit; check with the Minnesota Department of Revenue.

Minnesota may require security, such as a bond or deposit. The Commissioner may require a retailer to deposit security, or file a bond instead, to ensure compliance, up to twice the retailer's estimated average liability for one filing period or $10,000, whichever is less. A revoked account may be reinstated only after the business is current and pays a security deposit.

Does It Expire?

The sales tax permit does not expire.

More Than One Location

A business with more than one permanent location chooses either a single ID number with one consolidated return listing every location, or a separate ID number and return for each location.

Local Sales Taxes in Minnesota

The Minnesota Department of Revenue collects every general local sales and use tax, so the state registration covers them. Some special local taxes on lodging, food and beverages, admissions or entertainment are administered by the city or county itself, and a business making those sales should contact that city or county.

More for Minnesota Businesses

Minnesota resale certificate, for buying inventory for resale.
Sales tax nexus checker, to see which other states your sales may require you to register in.
Minnesota LLC guide, for forming and running an LLC in the state.
LLC guide for eBay sellers in Minnesota, for selling only through a marketplace.

Frequently Asked Questions

: A retailer located in Minnesota or maintaining a place of business there, and a remote retailer that meets Minnesota's sales thresholds, must obtain a sales tax permit before making taxable sales. An active Minnesota tax ID number registered for sales and use tax is the permit. Minnesota calls the registration a Minnesota sales tax permit. For a seller outside Minnesota, the economic nexus threshold is $100,000 in sales or 200 separate transactions in the prior 12-month period. Minnesota's own rule sets which sales count toward it and when registration must follow.
: We have not confirmed whether Minnesota charges a fee for the sales tax permit; check with the Minnesota Department of Revenue. Minnesota may require security, such as a bond or deposit. The Commissioner may require a retailer to deposit security, or file a bond instead, to ensure compliance, up to twice the retailer's estimated average liability for one filing period or $10,000, whichever is less. A revoked account may be reinstated only after the business is current and pays a security deposit.
: The sales tax permit does not expire.
: A business with more than one permanent location chooses either a single ID number with one consolidated return listing every location, or a separate ID number and return for each location.
: The Minnesota Department of Revenue collects every general local sales and use tax, so the state registration covers them. Some special local taxes on lodging, food and beverages, admissions or entertainment are administered by the city or county itself, and a business making those sales should contact that city or county.

This guide is general information, not legal or tax advice, and reading it does not create an attorney-client relationship. It reports what each state's law and tax agency say about the registration a business holds before it makes taxable sales, with the sources this page cites. It cannot tell you whether your own business must register: that turns on what you sell, where you sell it from, and how much you sell into the state, and fees, security rules and thresholds change between our reviews. Confirm your own position with the tax agency named on this page before you start selling.

Sources

Each entry below is a document recorded in our verified Minnesota sources, and each entry says what the document is. Some statutory text is read from an accurate mirror rather than from the state's own host, and those say so.

revisor.mn.gov/statutes/cite/297A.83Minn. Stat. 297A.83, Registration
revisor.mn.gov/statutes/cite/297A.84Minn. Stat. 297A.84, Permits issued and not issued; cancellation
revisor.mn.gov/statutes/cite/297A.92Minn. Stat. 297A.92, Security
revisor.mn.gov/statutes/cite/297A.66Minn. Stat. 297A.66, Jurisdiction to require collection and remittance of tax
revisor.mn.gov/rules/8130.2500/Minn. R. 8130.2500, Application for permit to make retail sales
revenue.state.mn.us/guide/registering-your-businessMinnesota DOR, Sales and Use Tax Business Guide (Who Needs to Register; Registering Your Business)
revenue.state.mn.us/sites/default/files/2024-02/abr-inst-24.pdfMinnesota Application for Business Registration Instruction Booklet (Rev. February 2024)
revenue.state.mn.us/guide/local-tax-informationMinnesota DOR, Local Tax Information
revenue.state.mn.us/guide/special-local-taxesMinnesota DOR, Special Local Taxes

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Edmond Hui · Founder, MyStateLLC

Edmond Hui is a software engineer and serial entrepreneur based in New York who has founded multiple online businesses across e-commerce, media, and information publishing. Before transitioning into tech, he spent years as a commercial real estate professional closing deals totaling over 100,000 square feet, giving him firsthand experience with business formation and entity structuring. He built MyStateLLC to provide the free, state-specific LLC guidance he wished existed when forming his own companies.