If you are unsure whether you have a taxable "nexus" in Minnesota, the Department of Revenue publishes a questionnaire: Minnesota Business Activity Questionnaire for Determining Sales Tax Nexus. The questionnaire is "designed to establish whether your business needs to file a Sales and Use tax return in Minnesota." Mail it into the Department and they will "review the questionnaire and notify you if they have any questions or need additional information to determine your business's tax liability."

Lists cities and counties for whom the Minnesota Department of Revenue administers certain taxes. For each such city or county, lists the beginning date, the type(s) of taxes, and the rate. When visited, types of taxes listed included sales tax, use tax, lodging tax, downtown liquor tax, downtown restaurant tax, entertainment tax, liquor tax, and food tax.

"Electricity, gas or steam used or consumed in agricultural or industrial production is exempt from sales and use tax. This exemption also applies to water consumed as part of the production process."

"Any business, individual, promoter, operator, or fair board making taxable sales at a flea market, collectors' show, craft show, antique show, county fair, trade show, or similar event must be registered to collect the Minnesota 6.5 percent sales tax before the event begins."

"This fact sheet explains how Minnesota sales and use tax applies to delivery charges, including transportation, shipping, postage, handling, crating, and packing."

"How sales tax applies to Indian tribal governments and individual tribal members."

A series of fact sheets for specific industries or contexts. Some but not all fact sheets have been added to the Library individually. Find all of the rest of them here, listed in alphabetical order, with revision dates.

Lists activities that, if performed in Minnesota, may create a need to collect Minnesota sales tax.

We hope you find our Public Edition to be useful.

But we want you to know that our best and most useful material is provided only by subscription.

Our Enhanced Subscriber Edition turns you into a far more efficient, more effective user of the vast legal and governmental resources scattered across the Web as well as those that comprise the heart of Minnesota-specific legal and governmental resources and law-practice related knowledge.

Call us or contact us through the site to learn how your firm or organization can put the full power of our Minnesota Law Practice Web^SM at your service.