{{{ data.label }}} The Minnesota Department of Revenue recently updated the criteria that determine when a business or marketplace is a … You’ll notice that – either way – Minnesota wins and collects more in sales tax. For more information, see Fact Sheet 164, Local Sales and Use Taxes. The state of Minnesota follows what is known as a destination-based sales tax policy. In Minnesota, the sales tax rate is based on the location where the goods or services are delivered. Minnesota has been more aware of the existence of 3rd party sellers than many other states, register for a Minnesota sales tax permit, read the entire text of the Minnesota marketplace sales tax bill here, Marketplace Fairness Act and the Remote Transaction Parity Act, New Mexico Sales Tax, Use Tax & Sourcing, Explained, “any person who facilitates a retail sale by a retailer by listing or advertising for sale by the retailer in any forum, tangible personal property, services, or digital goods that are subject to tax.”, an entity who “either directly or indirectly through agreements or arrangements with third parties collecting payment from the customer and transmitting that payment to the retailer regardless of whether the marketplace provider receives compensation or other consideration in exchange for its services.”, An Amazon FBA seller who is currently considered to have nexus in Minnesota due to storing inventory in a warehouse there, would, under the spirit of the law, no longer be required to collect sales tax from Minnesota buyers. The buyer must apply the method in a consistent, uniform manner and be able to justify it through supporting records. Acquire a tax ID or EIN before registering for a Minnesota sales tax permit. 'live', Amazon is adding Minnesota to the list of states for which it collects sales tax on third-party sales. No results matched your query "{{ data.query }}" Help us make this site better by reporting errors. Sales Tax applies to most retail sales of goods and some services in Minnesota. xhr.onload = function () { fill="url(#a)"/> {{{ data._snippetResult['content'].value }}} continue; In the best case scenario this law sets out, marketplace providers would collect sales tax on behalf of 3rd party sellers.