Who has to register to collect and remit sales (and use) tax?
Anyone who makes, or intends to make, taxable retail sales, or provides taxable services in Minnesota must register to collect and remit Minnesota sales (and use) tax. This includes all sellers in Minnesota, and any seller located outside Minnesota who: • Has an office, place of distribution, sales or sample room, warehouse or other place of business in Minnesota, either directly or by a subsidiary; • Has an agent, representative, member, sales person, canvasser, solicitor or employee (either temporary or permanent) in Minnesota for any purpose, including the repair, sale, delivery, installation, or solicitation of orders for taxable items, or the leasing of tangible personal property located in Minnesota; • Delivers taxable items into Minnesota in their own vehicles; or • Provides taxable services in Minnesota. The sales tax is a tax on the gross receipts from selling, leasing or renting tangible personal property at retail, or providing taxable services in Minnesota. The end user of
Related Questions
- What will happen if our company or our affiliate does not register to collect and remit Wisconsin sales and use tax and does not qualify to sign an Affidavit of Exempt Sales?
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- Who has to register to collect and remit sales (and use) tax?
