State Guides / Minnesota

Minnesota Sales Tax Guide for E-commerce Sellers

Rates, filing frequency, due dates and marketplace rules for MN e-Services — updated for 2026. Everything a multi-channel seller needs to file correctly in Minnesota.

Last verified: Aug 2026 · Authority: Minnesota Dept. of Revenue (www.revenue.state.mn.us)
MINNESOTA AT A GLANCE
State rate6.875%
Combined range6.875–9.875%
SourcingDestination
Nexus threshold$100,000 or 200 orders
AuthorityMN e-Services
AutoFileSupported ✓

Rate structure

Minnesota's state rate is 6.875%; the combined state + local rate ranges from 6.875–9.875%. Sourcing: Destination.

COMPONENTRATENOTES
State rate6.875%MN e-Services general statewide rate
Local taxes6.875–9.875%State 6.875% + local option and transit taxes reported by local tax-type code (import CSV supported).
ReturnSales and Use Tax ReturnSales and Use Tax Return (per tax-type-code lines)

Economic nexus threshold

You must register and collect once your Minnesota sales reach $100,000 or 200 orders, measured over the preceding 12 months. Meeting either the sales or the order-count test triggers nexus. Retail sales; 12-month rolling. Marketplace sales count toward this threshold even though the marketplace collects for you.

Where you stand: SalesTax50 tests your imported sales against this exact rule and flags Minnesota as Approaching or Exceeded on your Nexus page — check my nexus free →

Filing frequency

MN e-Services assigns a filing frequency at registration based on expected tax liability and adjusts it over time. Frequencies used in Minnesota: Monthly · Quarterly · Annual.

Due dates

Returns are due on the 20th of the month following the period. When the due date falls on a weekend or holiday it moves to the next business day.

Late filing: 5% late-filing plus 5–15% late-payment, plus interest.

Marketplace facilitator rules

Since October 2018, marketplace facilitators (Amazon, eBay, Walmart, TikTok Shop) collect and remit Minnesota tax on your marketplace sales. How Minnesota treats them:

Who collects?Facilitatoron marketplace orders; you collect on Shopify / your own site.
Count toward nexus?Yesmarketplace + direct sales together determine your threshold status.
Do you still file?YesYes — a registered seller still files, even for periods where all sales were through marketplaces (a zero or marketplace-only return).
How reported?DeductionReported as a deduction / exempt line, not omitted.
Direct salesYou collectShopify, your own site, invoices — you collect and remit on your return.
Marketplace treatment changes state by state and year by year — SalesTax50 separates marketplace and direct sales automatically, but confirm with Minnesota Dept. of Revenue when in doubt.

Filing portal & AutoFile

Minnesota returns are filed through mndor.state.mn.us/tp/eservices/_. Login verification: May require verification. SalesTax50 AutoFile prepares the Sales and Use Tax Return from your imported sales — you review and approve every return before it is submitted.

FAQ

Do I need a Minnesota permit if I only sell on Amazon?
If you exceed the $100,000 or 200 orders threshold or have physical presence (including inventory in Minnesota warehouses), yes — you must register even though Amazon collects for you.
What if I sell on Shopify and TikTok Shop?
TikTok Shop collects as a marketplace facilitator; Shopify does not. You collect on Shopify orders and report both streams on your MN e-Services return — SalesTax50 separates them automatically.
Does SalesTax50 file Minnesota returns automatically?
Yes — AutoFile prepares your Sales and Use Tax Return from imported sales; you approve every return before it is submitted, and a $99 one-time state setup configures your existing Minnesota permit.
This guide is general information for e-commerce sellers, not tax advice. Rates, thresholds and due dates change — confirm with Minnesota Dept. of Revenue before relying on them.

Let AutoFile handle your Minnesota returns

Prepared and checked for you — you approve before anything is filed.

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