Minnesota Sales And Use Tax
MinnesotaSales andUse TaxInstruction BookletRevised December 2014Inside this bookletWho needs to register?Minnesota state and localsales and use taxesNeed help with your taxes?We’re ready to answer your questions!Phone:651-296-6181or ��s taxable?What’s not taxable?Fact sheetsGeneral filing informationPreparing to file your returnFiling electronicallyRequesting a refundAmending a return600 North Robert Street, St. Paul, MN 55146-6330Hours: 7:30 a.m. – 5:00 p.m. Monday through FridayInformation in this booklet is available in other formats uponrequest for persons with disabilities.File your return and pay tax electronically and subscribe toreceive email updates regarding sales and use taxes atwww.revenue.state.mn.us1
Who needs to register?You must register to collect sales tax if youmake taxable retail sales in Minnesota. Thisincludes sellers outside Minnesota who: have an office; distribution, sales, orsample room location; warehouse orother place of business in Minnesota,either directly or by a subsidiary; have a representative, agent, salesperson,canvasser, or solicitor in Minnesota, oneither a permanent or temporary basis,who operates under the authority of theretailer or its subsidiary for any purpose,such as repairing, selling, delivering, installing, soliciting orders for the retailer’sgoods or services, or leasing tangibleitems in Minnesota; deliver items into Minnesota in their ownvehicles; provide taxable services in Minnesota; or have entered into an agreement with asolicitor for the referral of Minnesotacustomers for a commission and yourgross receipts over 12 months is at least 10,000.See Revenue Notice #00-10, Sales and UseTax – Nexus Standards, for criteria ondetermining when an out-of-state retailer isrequired to register, collect and remit Minnesota sales or use tax on sales made intoMinnesota.If you make retail sales in any cities, counties or other local taxing areas that havea local sales tax, you must also register tocollect those local taxes (see Fact Sheet 164,Local Sales and Use Taxes, for a listing oflocal taxes; also see Fact Sheets 164M, Minneapolis Special Local Taxes, and 164S, Special Local Taxes: Detroit Lakes, Giants Ridge,Mankato, Rochester, St. Cloud, St. Paul).If you sell only nontaxable items, you do notneed to register for sales tax.If you do not make taxable sales, but makepurchases subject to use tax, you must register to remit use tax. The department mayautomatically register you for use tax filingif you register for withholding tax. See thesection “Minnesota state and local sales anduse taxes” on page 3 for more informationabout use tax.It is against the law to make taxable retailsales or provide taxable services in Minnesota without being registered.Affiliate nexus. Affiliates of Minnesotabusinesses are required to collect and remitMinnesota sales tax on sales made intoMinnesota. An entity is an affiliate of aMinnesota business if the related entitypromotes the affiliate’s business or providesservices to the out-of-state entity and theretailer and entity are related parties. A retailer and entity are related parties if at leastone of the following is true: one of the parties owns directly orindirectly at least 50 percent of the otherparty’s outstanding stock; one of the parties is a partnership, estateor trust that owns directly or indirectlyat least 50 percent of the capital, stock, orvalue of the other party; or an individual stockholder or the stockholder’s family owns directly or indirectly at least 50 percent of the value ofoutstanding stock of both entities.For example, if two entities are related andthe in-state entity advertises, promotes orfacilitates the establishment or maintenanceof a market in Minnesota for an out-of-stateseller, the in-state entity creates nexus forthe out-of-state seller.In addition, if the in-state entity providesservices to the out-of-state seller (such asaccepting returns from the seller’s customers, resolving complaints from the seller’scustomers, etc.), the in-state entity also creates nexus for the out-of-state seller.How to register or reportbusiness changesYou may register for a Minnesota tax IDnumber online at: www.revenue.state.mn.usor by calling 651-282-5225 or 1-800-6573605.You must notify us if you: change your legal organization (fromindividual to partnership or LLC, partnership to corporation, etc.). add or close a location. begin making sales in a city, countyor area with a local tax (see Fact Sheet164, Local Sales and Use Taxes, for a listing of local taxes). If you file your returnon the Internet, you can add a local taxwhen filing. If you file by phone, youmust call our office to add a local tax. are in a locality that imposes a new localsales and use tax. (We will generallyadd the new local tax.)2 begin selling a product or service thatis reported separately such as liquor(on or off-sale), car rentals, waste haulingservices, etc. If you file your return onthe Internet, you can add these tax typeswhen filing. If you file by phone, youmust call our office to add them. find your taxable sales have increased sothat you are required to file more often(see “General filing information” on page12). close your business.Notifying us of significant changes in thestructure or location of your business willhelp you avoid tax bills and periods of noncompliance. If you have a Minnesota tax ID,you can make some changes online, or youcan call our office.Multiple locationsIf you operate your business from morethan one permanent physical location, youmay hold a single ID number and file oneconsolidated tax return for all locations orchoose to apply for separate Minnesota taxID numbers and file separate tax returns foreach location.Examples of separate physical locations: permanent storefronts where retail salesare made. kiosks in a mall.The following are not separate physicallocations: sales at craft shows (unless the location ispermanent). vending machines at multiple locations. services performed at various locations,such as a janitorial service or a landscaper. doing business from a vehicle that movesfrom place to place.Operators of selling eventsBefore an operator of a county fair, craftshow, art fair, flea market, trade show, orsimilar selling event can rent space to a person to sell at the event, the operator musthave written documentation from the sellerthat they hold a valid sales tax registration,or a written statement from the seller thatno taxable items are being sold. Form ST19,Operator Certificate of Compliance, is available for this purpose. You can find this formon our website at www.revenue.state.mn.us.Continued
Who needs to register? (continued)Anyone who pays to sell at such an eventis considered to be in business and mustcollect sales tax on all retail sales of taxableitems unless they qualify for the “occasionalsales” exemption described below. The seller makes sales of 500 or less during the calendar year; and The seller provides a written statement tothat effect, and includes the seller’s name,address and telephone number.Occasional sales exemptions applicable atflea markets and similar events.The law allows a seller at a flea market orother similar event to qualify for the occasional sales exemption if all of the followingcriteria are met:An organizer can accept a written statementfrom sellers who make occasional sales indicating that they meet the above-mentionedcriteria. This exemption does not apply tosales made by a business. The seller participates in only one eventper calendar year that lasts no more thanthree days;Penalty. Operators who do not have FormST19 or a similar written statement fromsellers can be fined 100 for each seller thatis not in compliance for each day of theselling event.Receive electronic updatesSubscribe to receive sales and use taxnotices electronically, including updatesto sales and use tax law changes, rules,fact sheets, and other related sales anduse tax information.To subscribe to receive free emailupdates, go to our website atwww.revenue.state.mn.us and completethe requested information. You willreceive an email to which you must replybefore you can receive updates.Minnesota state and local sales and usetaxesSales taxMinnesota has a 6.875 percent general salestax rate. (The rate increased from 6.5 percent to 6.875 percent, effective July 1, 2009.)The sales tax applies to retail sales of taxableservices and/or tangible personal propertymade in Minnesota. Businesses collect thesales tax due on items and services sold atretail on behalf of the state. For details, see“Retail sales” on this page and “What’s taxable?” beginning on page 5.Sales tax may either be added separately tothe selling price or included in the sellingprice. If the tax is included in the sellingprice, the item must be marked “tax included” or a sign posted indicating that taxis included. M.S. 297A.77, subd 1Retail salesMost retail sales are taxable in Minnesota. A“retail sale” means any sale, lease or rental oftangible personal property for any purposeother than resale, sublease or subrent. Aretail sale also includes services for anypurposes other than for resale.Sales, leases and rentals are taxable regardless of quantity or whether the item is newor used, unless an exemption applies. Someservices are also taxable.Use taxIf you buy a taxable item for your own usewithout paying sales tax, you probably oweuse tax. The tax rate is the same for bothsales and use tax, and the same exemp-tions apply. Use tax is due on taxable itemsand services used in Minnesota if no salestax was paid at the time of purchase. Thegeneral use tax rate is the same as the state’sgeneral sales tax rate, 6.875 percent. All general local sales taxes also have a corresponding use tax, which is at the same rate as thelocal sales tax.Keep track of your purchases subject touse tax and report them when you reportyour sales tax. Also, keep a record of thepurchases on which you paid use tax, notingthe date reported and paid.While sales tax is collected by the sellerand paid to the state by the seller, use tax isself-assessed and paid by the purchaser (enduser). The purchaser pays the tax directly tothe state.Individuals as well as businesses owe usetax on taxable purchases when they havenot paid sales tax. An individual, however,can purchase up to 770 in taxable itemsfor personal use without owing use tax. Ifthe individual buys more than 770 in acalendar year, that person owes use tax onall taxable items purchased that year.Here are some cases when use tax is due: You buy taxable items by mail order, froma shopping channel, over the Internet,etc., and the seller doesn’t collect Minnesota tax from you. You buy something exempt intendingto resell it in your business, but insteadtake it out of inventory for business orpersonal use. A seller in another state or country doesnot collect any sales tax from you on asale of an item that is taxed by Minnesota’s law. A Minnesota seller fails to collect salestax from you on a taxable item. An out-of-state seller properly collectsanother state’s sales tax at a rate lowerthan Minnesota’s. In this case, you owethe difference between the two rates.3If you are located in an area that has localtaxes, be sure to also report the local use taxdue.Individuals who owe use tax, but are notrequired to hold a sales tax permit, can filea use tax return annually, regardless of thetotal amount of purchases. These returns aredue by April 15 of the following year. To filethe return and pay tax electronically, go toour website at www.revenue.state.mn.us andlogin. Enter your Social Security number,select “Individual use tax” and follow thesteps until you receive a confirmationnumber.You may also download Form UT1, Individual Use Tax Return, from our website, orcontact our office for a copy.For more information, see Fact Sheets 146,Use Tax for Businesses; and 156, Use Tax forIndividuals.Continued
Minnesota state and local taxes (continued)Local taxesWe currently administer and collect severallocal sales and use taxes. The general localtaxes apply to the same items that are taxedby the Minnesota sales and use tax law. Youmust be registered for any locality with a local tax if you do business there.To figure the tax, combine the state tax rateand all applicable local rates. Apply the totalcombined rate to the taxable sales price andround to the nearest full cent. (Rate chartsare available on our website.)Local taxes are reported at the same timeyou report your Minnesota sales and use tax,but the taxable sales for each locality are reported separately. You must be registered foreach local tax you report. Call our office toregister for local taxes if you file by phone. Ifyou file by Internet, please add the applicablelocal taxes when you file your return.A map of the various rates that apply in theseven-county metropolitan area is shown atright. Several localities outside the metropolitan area also impose local taxes.For more information about local taxes andan up-to-date list of localities that have local tax, see Fact Sheets 164, Local Sales andUse Taxes; 164M, Minneapolis Special LocalTaxes, and 164S, Special Local Taxes: DetroitLakes, Giants Ridge, Mankato, Rochester, St.Cloud, St. Paul.Rate charts For trade-ins, charge sales tax on the difference between the price of the item youare selling and the trade-in allowance.The item traded must be a taxable itemand something you normally sell in yourbusiness. Otherwise, tax is due on the fullprice of each item. Do not charge sales tax on interest,financing and carrying charges on creditsales if they are separately stated on thecustomer’s bill. Charge sales tax on shipping, handlingand installation charges for taxable items. Charge sales tax on the total price of anytaxable services. Do not deduct the costof materials and supplies you used toprovide the service. Deduct cash discounts, trade discounts orquantity discounts you give at the time ofsale. When honoring one of your own coupons, subtract the coupon amount first,then charge sales tax on the remainingamount. Handle “two-for-one” and similar coupons the same way. When honoring a manufacturer’s coupon,charge sales tax first, then subtract thecoupon amount. Gift certificates are treated the same ascash. Charge sales tax, then subtract thegift certificate amount.List the sales tax separately from the salesprice for your customer whenever practical. You can include the tax in the sellingprice; however, you then must publicly posta notice that states that the price includes allapplicable sales tax or state on the invoicethat tax is included.Twin Cities Metro Area Sales and Use Tax RatesThe sales and use tax ratesfor the Twin Cities metropolitan area range from 6.875percent (Carver and Scottcounties) to 7.775 percent inMinneapolis.Rate charts are available at the following percentages. Download them from our websiteor call our office to request copies.State rate - 6.875 percentVarious combinations of state and local %16.275%7.875%10.275%8.875%10.525%The sales tax rate for sales (not leases) ofmotor vehicles remains at 6.5 percent. A 6.5percent rate chart is also available on ourwebsite.Figuring the taxThe following guidelines will help youdetermine the sales price on which the tax ischarged. Deduct federal excise tax imposed directlyon the customer if it is separately stated onthe customer’s bill.* Minneapolis includes 6.875% state sales tax,0.5% Minneapolis local sales tax, 0.15% HennepinCounty sales tax, and the 0.25% transit improvement sales tax.St. Paul includes 6.875% state sales tax, 0.5% St. Paul local sales tax, and the0.25% transit improvement sales tax.4
What’s taxable?Sales and purchases oftangible personal propertyand certain services aresubject to Minnesota salesand use tax.(For applicable laws, see MinnesotaStatutes, Chapters 297A and 297B, atwww.leg.state.mn.us.)Examples of taxable salesin MinnesotaAdmission and amusement fees.Fees to access health clubs, amusementdevices, tanning facilities, spas, athleticfacilities, golf clubs, ski hills, recreationalareas (campgrounds, parks, trails, picnicgrounds), movies, etc., are taxable. Onetime initiation fees and membership dues toathletic clubs are also taxed. Fact Sheets 124,Exercise Facilities and Health Clubs; and123, Athletic Facilities, Recreational Areas,Resorts and Campgrounds.Aircraft. Fact Sheet 101, Aircraft.Building materials, supplies and equipment sold to owners, contractors, subcontractors and builders to build, alter, repairor improve real property. Fact Sheet 128,Contractors.Candy and soft drinks. Fact Sheets 102B,Candy; and 102C, Soft Drinks and OtherBeverages.Computer software, canned or prewritten.Fact Sheet 134, Computer Software.Delivery charges (including shipping andhandling) for taxable items or services. FactSheet 155, Delivery Charges.Dietary supplements are taxable foodproducts intended to supplement the diet.Fact Sheet 102E, Dietary Supplements.Digital Products, other than prewrittencomputer software, that are transferredelectronically to the purchaser. Fact Sheet177, Digital Products.Fabrication labor. Charges to produce,fabricate, print or process items, even if thecustomer directly or indirectly furnishesmaterials used. Fact Sheets 152A, LaborInstallation, Fabrication and Construction;145, Industrial Production; 109, PrintingIndustry; 169, Photography and Video Production; and 131, Automotive Repairs andService.Fur clothing, including any shipping,transportation or finance charges. Fact Sheet105, Clothing.Prepaid telephone calling cards and recharging fees. Fact Sheet 119, Telecommunications, Pay Television and Related Services.Grooming and hygiene products, including grooming and hygiene products for babies, are taxable. Fact Sheet 117F, Groomingand Hygiene Products.Repair labor. Business related electronicand precision equipment repair services;and commercial and industrial machineryand equipment repair services. Effective July1, 2013 - March 31, 2014. Fact Sheet 152B,Labor - Repair for Businesses.Installation labor for taxable items orservices. Fact Sheets 152A, Labor-Installation, Fabrication and Construction; and131A, Motor Vehicle - Auto Body Repair andService.Local governments. Most sales to localgovernments, including counties, cities andtownships, are exempt. Some schools, hospitals, nursing homes, libraries and towns,however, can make exempt purchases (seelocal governments on page 10). Fact Sheets111, Schools – Sales and Purchases; 135, FireFighting, Police and Emergency Equipment;139, Libraries; and 142, Sales to Governments.Lodging and related services (includingwhen an online lodging seller or other typeof accommodation intermediary makes asale of lodging). Fact Sheet 141, Hotels andLodging Facilities.Machinery, equipment, tools, accessories, appliances, furniture and fixtures,either new or used. To determine if youqualify for a capital equipment refund, seeCapital equipment in the “Requesting arefund” section on page 17. Fact Sheet 103,Capital Equipment.Machinery, office equipment and otheritems sold by businesses that used theitems in their trade or business. Fact Sheet132, Isolated and Occasional Sales.Meals and drinks prepared by the seller,including take-out orders and catering. FactSheets 102D, Prepared Food; 118, Hospitaland Nursing Home Meals; and 137, Restaurants and Bars.Motor vehicles. Leases and rentals ofmotor vehicles and sales of vehicles thatdon’t require registration, such as allterrain vehicles, mini-bikes, racing bikes,etc., are taxable. (Also see Car rentals in thissection and motor vehicles in the “What’snot taxable?” section on page 9.) Fact Sheet171, Motor Vehicle Leases.Pay television services, including basic,premium, pay-per-view, digital, direct satellite, music services and other similar services. Fact Sheet 119, Telecommunications,Pay Television and Related Services.5Services. The following services are taxable. For more information, request thefollowing fact sheets:112 Building Cleaning and Maintenance(for commercial and residentialbuildings)113 Motor Vehicle Towing, Washing,Rustproofing114 Detective and Security Services119 Telecommunications, Pay Televisionand Related Services120 Laundry and Cleaning Services121A Lawn and Garden Maintenance, Treeand Shrub Services122 Pets and Pet Grooming, Boarding,and Care Services162 Massages (not medically authorized)166 Parking ServicesTelecommunications and pay television equipment used directly by a serviceprovider primarily to provide their services.These purchases were taxable from July 1,2013– March 31, 2014. But starting April 1,2014 machinery and equipment are exemptwhen purchased by a service provider. FactSheet 119, Telecommunications, Pay Television and Related Services.Tobacco products (except cigarettes),including cigars, chewing tobacco, snus,pipe tobacco, electronic cigarettes, e-cigs,vaporizers, accessories, liquid nicotine, eliquids, etc.Utilities. Electricity, gas, fuel oils, coal,wood, water and telephone services aretaxable. For more information, request thefollowing fact sheets:116 Petroleum Products119 Telecommunications, Pay Televisionand Related Services129 Utilities Used in Production145 Industrial Production157 Residential UtilitiesAlso available: Rule 8130.1100, Utilities andResidential Heating Fuels.Continued
What’s taxable? (continued)Vending-machine sales of food, candy,gum, pop and other beverages, taxableitems, and receipts from game machinesand jukeboxes. Fact Sheet 158, Vending Machines and Other Coin-Operated Devices.Special tax ratesTax rates for some items are different fromthe general 6.875 percent rate.Car rentals (additional 9.2% tax and 5%fee). In addition to the 6.875 percent statesales tax and any local sales tax, this tax andfee apply to most rentals of passenger cars,vans or pickup trucks for fewer than 29 days.The 5 percent fee is intended to reimburselessors for the cost of registering vehiclesthat are used for rental purposes and is onlyreported once each year. (For filing instructions, see Car rentals — December only onpage 14.) Fact Sheet 136, Motor Vehicle 9.2%Rental Tax and 5% Fee.Vehicle sales transit tax. Local sales taxdoes not apply to sales of motor vehicles.However, a 20 transit improvement vehicleexcise tax applies to sales of motor vehicleswhen the sale occurs in Anoka, Dakota,Hennepin, Ramsey, or Washington County.This excise tax must be collected andreported by any person in the business ofselling new or used motor vehicles at retail.Fact Sheet 164, Local Sales and Use Taxes.mobile home for residential use and this isthe first time it is being sold in Minnesota,or if you’re selling a park trailer, the saleis subject to a 4.469 percent tax rate. Formobile homes, the 4.469 percent tax appliesto the dealer’s cost. Fact Sheet 150, Manufactured Homes, Park Trailers and ModularHomes.Waste managementservicesWaste management services are not subjectto sales tax but are subject to the solid-wastemanagement (SWM) tax. These taxes arereported on your sales and use tax return.SWM Fact Sheet 1, Solid-Waste ManagementTax.You must register for waste management taxes so you will be able to reportthem on your sales tax return. A penalty of10 percent for the first violation and 20 percent for subsequent violations applies if theSWM tax is not reported on the appropriatelines of the sales tax return.Waste management services for bothmixed municipal solid waste and non-Liquor sales -- two taxes apply. The 6.875percent general sales tax rate and 2.5 percent liquor gross receipts tax apply to beer,wine and other alcoholic beverages sold atan on-sale or off-sale municipal liquor storeor other establishment licensed to sell anytype of intoxicating liquor. (If the establishment has only a 3.2 percent malt liquorlicense, the 6.875 percent tax rate applies.)Fact Sheet 137, Restaurants and Bars.Mobile homes and park trailers(4.469%). If you’re selling a new or used6mixed municipal solid waste (construction and demolition waste, infectious andpathological waste, industrial waste) aresubject to the SWM tax. Mixed municipalsolid-waste management services includewaste collection, transportation, processing,disposal, fuel surcharges, and compactorand container rental charges when made bythe waste service provider.Residential solid-waste managementservices (9.75%). Applies to mixed municipal solid-waste management services toresidential generators, including amountsfrom selling bags or stickers to vendors forresale to residential generators.Commercial solid-waste managementservices and self-haulers (17%). Appliesto mixed municipal solid-waste management services to commercial generators andself-haulers, including amounts from sellingbags or stickers to vendors for resale tocommercial generators.Construction and demolition waste andother non-mixed solid-waste services( .60 per noncompacted cubic yard).Construction and demolition debris istaxed at 0.60 per cubic yard. If the serviceprovider calculates its waste managementservice fee based on weight, an SWM taxcharge of 2 per ton can be used. The taxmust be calculated using the same methodas that used for the service charge.
What’s not taxable?Items exempt by lawWhen an item is exempt by law, the sellerdoes not have to prove why tax wasn’tcharged other than showing the item wasfood, clothing, drugs, etc.Items exempt with anexemption certificateWhen a purchaser gives a seller a fully completed exemption certificate at the time ofsale, the seller does not have to collect salestax. Form ST3, Certificate of Exemption, isused to claim exemption when buying taxable items. The purchaser can give a “singlepurchase” certificate for just one transactionor a “blanket certificate” that applies tofuture purchases of qualifying exempt items.Exemption certificates do not expire unlessthe information on the certificate changes;however, we recommend updating exemption certificates every three to four years.Form MCDP-AP, Motor Carrier Direct PayApplication. Fact Sheet 107, Interstate Motor Carriers. Nonprofit exemption. Valid only forgroups organized exclusively for charitablepurposes, senior citizen groups, and religious and educational organizations. Thisexemption applies only to purchases madeby nonprofit organizations; it does notallow them to sell items without collectingsales tax. To apply, use Form ST16, Application for Nonprofit Exempt Status-SalesTax. Resource recovery facility exemption.Allows resource recovery facilities andtheir contractors to buy waste processingequipment exempt. Contact our office forinformation on the requirements and howto apply.Nontaxable items, uses andchargesIf you want to develop your own certificateinstead of using Form ST3, you must includethe following information:Most nontaxable items are listed here. Anexemption certificate or other documentation may be required. If you have a questionabout when to charge tax, contact us. purchaser’s name and address purchaser’s tax ID number and state ofissue, or if none, purchaser’s FEIN, or ifnone, purchaser’s driver’s license numberor state issued ID number purchaser’s type of business reason exemption is claimed purchaser’s signature and dateAdmission tickets to regular-season games,events and activities for public and privateschools, grades 1–12 and to games, eventsand activities sponsored by the MinnesotaState High School League; admissions toartistic events sponsored by all public andprivate nonprofit colleges and universitiesin Minnesota if the event is held on thepremises of the college or university; theMinnesota Zoo; artistic performances sponsored by qualified tax exempt organizations;and charitable golf tournaments when thebeneficiary of the proceeds is a tax-exemptorganization. Fact Sheet 111, Schools–Salesand Purchases.It is not acceptable for a customer to furnishonly a tax ID number; the customer mustfurnish all of the above information.If an exemption certificate is misused in aneffort to evade paying sales tax, a penalty of 100 for each transaction may apply.Applying for certainexemptionsYou must apply to the Department of Revenue to obtain a special exemption for thefollowing: Direct pay. Allows the buyer to pay salestax on certain items directly to the stateinstead of to the seller. Applicants must beregistered to collect sales tax in order toqualify. Contact our office for informationon the requirements and how to apply. Motor carrier direct pay. Allows motorcarriers to pay tax directly to the statewhen they lease mobile transportationequipment or buy certain parts and accessories. Applicants must be registered forsales tax in order to apply. To apply, useAdvertising materials shipped or transferred outside the state by the seller or thecustomer and used solely outside Minnesota.Fact Sheet 133, Advertising– Creative Promotional Services; and Rule 8130.9250.Agricultural production materials includeshorticulture, floriculture, aquaculture, silviculture, farming and maple-syrup harvesting.Fact Sheets 100, Agricultural Production; and130, Aquaculture Production Equipment.Air cooling equipment used to convert orreplace ground water cooling systems, if thepurchase is required under M.S. 103G.271,subd. 5. M.S. 297A.68, subd. 7.7Airflight equipment and parts for certainaircraft. Airplanes and repair parts soldto airlines. Fact Sheet 101 - Aircraft. Rule8130.6000.Ambulances. The lease of a motor vehicleby an ambulance service licensed by theEmergency Medical Service (EMS) Regulatory Board that is equipped and specificallyintended for emergency response or forproviding ambulance services. Fact Sheet135, Fire Fighting, Police and EmergencyEquipment.Aquaculture equipment including repairor replacement parts used to maintain orrepair qualifying equipment. Fact S
Minnesota sales tax on sales made into Minnesota. An entity is an affi liate of a Who needs to register? Minnesota business if the related entity promotes the affi liate’s business or provides services to the out-of-state
Wisconsin . Sales and Use . Tax Information . Includes information regarding — 5% state sales and use tax 0.5% county sales and use tax 0.1% baseball stadium sales and use tax Publication 201 (1/19) Important Change Menominee County tax begins April 1, 2020 Baseball stadium district tax ends March 31, 2020 Outagamie County tax begins January 1, 2020
Sales Tax Sales tax – tax on purchased goods and services Tax is determined by? Paid by? Helps fund? Does your state have sales tax? A percentage added to the original price of an item 1.00 item charged 6% sales tax 1.06 Anyone who purchases an item charged with sales tax Some states don’t have sales tax Expenses of state .
The tax rate of 5% applies for both the Wisconsin state sales tax and use tax. The sales tax is based upon the sales price from retail sales. The use tax is based upon the purchase price of the product or service purchased. In counties which have adopted the county tax (see Appendix C for a list of these counties), the tax rate is 5.5%
2 Basic principles for generating a sales tax code respectively a sales tax transaction. A Sales tax code will only be generated if 2 records are available for a transaction: 1. Sales tax group 2. Item sales tax group Criteria for the Sales tax group: this is information about the customer / vendor.
Sales and Use Tax Audit Manual Last Updated: 6/12/2012 1 SALES AND USE TAX AUDIT MANUAL Major Headings Table of Contents Chapter 8 – Delinquent Tax Assignments Introduction Chapter 9 - Criminal Tax Program Chapter 1 – Tax Overview Chapter 10 – Computer Assisted Audits Chapter 2 – Audit Function Appendix 1 – Tax Returns Chapter 3 – Procedures (Tax Type) Appendix 2 – Audit .
its sales tax from 5.95 percent to 6.1 percent in April 2019. Sales tax rates differ by state, but sales tax bases also impact how much revenue is collected from a tax and how the tax affects the economy. Sales tax rate differentials can induce consumers to shop across borders or buy products online. FISCAL FACT No. 737 Jan. 2021
its sales tax from 5.95 percent to 6.1 percent in April 2019. Sales tax rates differ by state, but sales tax bases also impact how much revenue is collected from a tax and how the tax affects the economy. Sales tax rate differentials can induce consumers to shop across borders or buy products online. FISCAL FACT No. 686 Jan. 2020
Sales and Use Tax Basics –6.35% SALES TAX Seller charges customer sales tax and remits directly to DRS. USE TAX Customer remits the sales tax directly to DRS.
