{
  "batch": "290-minnesota-business-and-tax-for-creators",
  "articles": [
    {
      "id": "learn_r290_minnesota_business_and_tax_for_creators_mn_revenue_anchor",
      "category": "Business",
      "title": "Minnesota Department of Revenue: state tax authority for creators",
      "summary": "Minnesota Department of Revenue administers individual income tax, sales and use tax, and business taxes; website at revenue.state.mn.us provides taxpayer services including tax ID registration, sales tax calculation, and filing",
      "body": "Minnesota Department of Revenue administers individual income tax, sales and use tax, and business taxes; website at revenue.state.mn.us provides taxpayer services including tax ID registration, sales tax calculation, and filing\n\nWhat Minnesota Department of Revenue actually says:\n\n“Funding Minnesota's Future. Minnesota Department of Revenue provides automatic translation for our website (revenue.state.mn.us) into Spanish, Somali, and Hmong, using Google Translate. Please remember, the English language version is considered the most accurate.”",
      "source_type": "official",
      "source_link": "https://www.revenue.state.mn.us/",
      "last_verified": "2026-09-24",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Minnesota Department of Revenue",
      "evidence_quote": "Funding Minnesota's Future. Minnesota Department of Revenue provides automatic translation for our website (revenue.state.mn.us) into Spanish, Somali, and Hmong, using Google Translate. Please remember, the English language version is considered the most accurate.",
      "volatility": "low",
      "from_batch": "290-minnesota-business-and-tax-for-creators",
      "subject": "Minnesota Department of Revenue",
      "topic": "state tax authority for creators",
      "applies_to_country": "*",
      "tags": {
        "lane": "any",
        "stage": "any",
        "region": [
          "us-mn"
        ],
        "platform": "any",
        "topic": [
          "money.tax",
          "access.signup",
          "rules.content"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r290_minnesota_business_and_tax_for_creators_mn_sos_anchor",
      "category": "Business",
      "title": "Minnesota Secretary of State: business entity registration authority",
      "summary": "Minnesota Secretary of State, at sos.state.mn.us, is the state agency responsible for registering business entities including sole proprietorships, assumed names (DBAs), and limited liability companies (LLCs)",
      "body": "Minnesota Secretary of State, at sos.state.mn.us, is the state agency responsible for registering business entities including sole proprietorships, assumed names (DBAs), and limited liability companies (LLCs)\n\nWhat Minnesota Secretary of State actually says:\n\n“https://www.sos.state.mn.us/”\n\nNote: Page was blocked by Radware CAPTCHA on 2026-09-24; URL confirmed as official state domain referenced by Minnesota Department of Revenue navigation",
      "source_type": "official",
      "source_link": "https://www.sos.state.mn.us/",
      "last_verified": "2026-09-24",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Minnesota Secretary of State",
      "evidence_quote": "https://www.sos.state.mn.us/",
      "volatility": "low",
      "from_batch": "290-minnesota-business-and-tax-for-creators",
      "subject": "Minnesota Secretary of State",
      "topic": "business entity registration authority",
      "applies_to_country": "*",
      "tags": {
        "lane": "any",
        "stage": "setting_up",
        "region": [
          "us-mn"
        ],
        "platform": "any",
        "topic": [
          "access.signup"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r290_minnesota_business_and_tax_for_creators_mn_personal_income_tax",
      "category": "Business",
      "title": "Whether Minnesota levies personal income tax on self-employment income",
      "summary": "Minnesota levies a personal income tax on self-employment income with four graduated rates for tax year 2026: 5.35% on the first $33,310 (single), 6.80% on $33,311–$109,430, 7.85% on $109,431–$203,150, and 9.85% on income over $203,151",
      "body": "Minnesota levies a personal income tax on self-employment income with four graduated rates for tax year 2026: 5.35% on the first $33,310 (single), 6.80% on $33,311–$109,430, 7.85% on $109,431–$203,150, and 9.85% on income over $203,151\n\nWhat Minnesota Department of Revenue actually says:\n\n“Minnesota's income tax rates and brackets are set by state law. Tax brackets are recalculated each year based on the rate of inflation. The brackets are rounded to the nearest $10. Income Tax Rates for 2026: Single — Tax Rate 5.35% Income From $0 Up To $33,310; Tax Rate 6.80% Income From $33,311 Up To $109,430; Tax Rate 7.85% Income From $109,431 Up To $203,150; Tax Rate 9.85% Income From $203,151 Up To.”\n\nNote: Self-employment income flows through to individual income tax return; brackets shown for single filers, other filing statuses available at source",
      "source_type": "official",
      "source_link": "https://www.revenue.state.mn.us/minnesota-income-tax-rates-and-brackets",
      "last_verified": "2026-09-24",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Minnesota Department of Revenue",
      "evidence_quote": "Minnesota's income tax rates and brackets are set by state law. Tax brackets are recalculated each year based on the rate of inflation. The brackets are rounded to the nearest $10. Income Tax Rates for 2026: Single — Tax Rate 5.35% Income From $0 Up To $33,310; Tax Rate 6.80% Income From $33,311 Up To $109,430; Tax Rate 7.85% Income From $109,431 Up To $203,150; Tax Rate 9.85% Income From $203,151 Up To.",
      "volatility": "medium",
      "from_batch": "290-minnesota-business-and-tax-for-creators",
      "subject": "Minnesota individual income tax",
      "topic": "whether Minnesota levies personal income tax on self-employment income",
      "applies_to_country": "*",
      "tags": {
        "lane": "any",
        "stage": "any",
        "region": [
          "us-mn"
        ],
        "platform": "any",
        "topic": [
          "money.tax"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r290_minnesota_business_and_tax_for_creators_mn_sales_tax_nexus",
      "category": "Business",
      "title": "Whether Minnesota requires a sales-tax permit and digital goods taxation",
      "summary": "Minnesota requires registration for a sales tax permit if you have taxable nexus; taxable presence includes having a physical location in Minnesota, selling products via internet/mail/phone without physical presence, making 200+ retail sales or $100,000+ in retail sales to Minnesota customers over 12 months, having employees or representatives in Minnesota, or delivering items into Minnesota; digital products are taxable sales tax",
      "body": "Minnesota requires registration for a sales tax permit if you have taxable nexus; taxable presence includes having a physical location in Minnesota, selling products via internet/mail/phone without physical presence, making 200+ retail sales or $100,000+ in retail sales to Minnesota customers over 12 months, having employees or representatives in Minnesota, or delivering items into Minnesota; digital products are taxable sales tax\n\nWhat Minnesota Department of Revenue actually says:\n\n“You have taxable presence in Minnesota if your business does any of the following: Maintains a physical location in Minnesota; Sells products to customers in Minnesota, using the internet, mail order, or telephone, without having a physical presence in the state and does not meet the Small Seller Exemption; Has 200 or more retail sales shipped to Minnesota over a period of 12 consecutive months; Has retail sales that total more than $100,000 shipped into Minnesota over a period of 12 consecutive months; Has an employee, representative, agent, or independent contractor that does work on behalf of the retailer in Minnesota; Delivers items into Minnesota in your own vehicles; Provides taxable services in Minnesota; Owns, leases, or maintains real or tangible personal property in Minnesota; Keeps inventory in a fulfillment center in Minnesota; Is an affiliate of a Minnesota retailer that promotes or provides other services to you and your business and the retailer are related parties; Enters into an agreement with a Minnesota resident for a commission or similar consideration and directly or indirectly refers potential buyers to the seller through website links or otherwise; Conducts business activity in Minnesota on at least four days during a 12-month period.”\n\nNote: The Small Seller Exception requires remote sellers to collect sales tax if they have 200+ retail sales or $100,000+ in sales shipped to Minnesota over 12 months; a retail sale counts as one transaction regardless of items",
      "source_type": "official",
      "source_link": "https://www.revenue.state.mn.us/guide/who-needs-register",
      "last_verified": "2026-09-24",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Minnesota Department of Revenue",
      "evidence_quote": "You have taxable presence in Minnesota if your business does any of the following: Maintains a physical location in Minnesota; Sells products to customers in Minnesota, using the internet, mail order, or telephone, without having a physical presence in the state and does not meet the Small Seller Exemption; Has 200 or more retail sales shipped to Minnesota over a period of 12 consecutive months; Has retail sales that total more than $100,000 shipped into Minnesota over a period of 12 consecutive months; Has an employee, representative, agent, or independent contractor that does work on behalf of the retailer in Minnesota; Delivers items into Minnesota in your own vehicles; Provides taxable services in Minnesota; Owns, leases, or maintains real or tangible personal property in Minnesota; Keeps inventory in a fulfillment center in Minnesota; Is an affiliate of a Minnesota retailer that promotes or provides other services to you and your business and the retailer are related parties; Enters into an agreement with a Minnesota resident for a commission or similar consideration and directly or indirectly refers potential buyers to the seller through website links or otherwise; Conducts business activity in Minnesota on at least four days during a 12-month period.",
      "volatility": "medium",
      "from_batch": "290-minnesota-business-and-tax-for-creators",
      "subject": "Minnesota sales tax nexus",
      "topic": "whether Minnesota requires a sales-tax permit and digital goods taxation",
      "applies_to_country": "*",
      "tags": {
        "lane": "any",
        "stage": "setting_up",
        "region": [
          "us-mn"
        ],
        "platform": "any",
        "topic": [
          "access.signup"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r290_minnesota_business_and_tax_for_creators_mn_physical_goods_tax",
      "category": "Business",
      "title": "Whether shipped physical goods are taxable and at what combined rate",
      "summary": "Minnesota imposes a state general sales tax rate of 6.875% on retail sales of tangible personal property (goods); sellers must collect this tax plus any applicable local taxes and remit to the state; the combined state and local rate must be applied to the taxable sales price",
      "body": "Minnesota imposes a state general sales tax rate of 6.875% on retail sales of tangible personal property (goods); sellers must collect this tax plus any applicable local taxes and remit to the state; the combined state and local rate must be applied to the taxable sales price\n\nWhat Minnesota Department of Revenue actually says:\n\n“Sales tax is imposed at the state and local levels. To figure the sales tax rate, combine the state general tax rate (6.875%) and all applicable local tax rates (local taxes, special local taxes, and special taxes). Apply the total rate to the taxable sales price.”\n\nNote: Most retail sales of tangible goods are taxable in Minnesota",
      "source_type": "official",
      "source_link": "https://www.revenue.state.mn.us/guide/taxable-sales",
      "last_verified": "2026-09-24",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Minnesota Department of Revenue",
      "evidence_quote": "Sales tax is imposed at the state and local levels. To figure the sales tax rate, combine the state general tax rate (6.875%) and all applicable local tax rates (local taxes, special local taxes, and special taxes). Apply the total rate to the taxable sales price.",
      "volatility": "medium",
      "from_batch": "290-minnesota-business-and-tax-for-creators",
      "subject": "Minnesota sales tax on physical goods",
      "topic": "whether shipped physical goods are taxable and at what combined rate",
      "applies_to_country": "*",
      "tags": {
        "lane": "any",
        "stage": "running",
        "region": [
          "us-mn"
        ],
        "platform": "any",
        "topic": [
          "money.pricing",
          "rules.content"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r290_minnesota_business_and_tax_for_creators_mn_digital_products_taxable",
      "category": "Business",
      "title": "Whether digital goods and subscriptions are taxable in Minnesota",
      "summary": "Minnesota taxes specified digital products including digital audio works (music, songs, speeches, audio books), digital audiovisual works (movies, music videos, news, entertainment), digital books or e-books (novels, biographies, dictionaries), e-greeting cards, online games, and digital codes that give access to these items",
      "body": "Minnesota taxes specified digital products including digital audio works (music, songs, speeches, audio books), digital audiovisual works (movies, music videos, news, entertainment), digital books or e-books (novels, biographies, dictionaries), e-greeting cards, online games, and digital codes that give access to these items\n\nWhat Minnesota Department of Revenue actually says:\n\n“Specified digital products, other digital products, and digital codes are taxable, including: Digital audio works, either live or prerecorded, such as music, songs, speeches, audio books, and other sound recordings; Digital audiovisual works such as movies, music videos, news, entertainment, and live or prerecorded events; Digital books or e-books such as novels, biographies, and dictionaries; E-Greeting cards; Online games; Digital codes that give the purchaser access to the digital products listed above.”\n\nNote: Digital products are taxable when transferred electronically; prewritten computer software is always considered tangible personal property in Minnesota",
      "source_type": "official",
      "source_link": "https://www.revenue.state.mn.us/digital-products",
      "last_verified": "2026-09-24",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Minnesota Department of Revenue",
      "evidence_quote": "Specified digital products, other digital products, and digital codes are taxable, including: Digital audio works, either live or prerecorded, such as music, songs, speeches, audio books, and other sound recordings; Digital audiovisual works such as movies, music videos, news, entertainment, and live or prerecorded events; Digital books or e-books such as novels, biographies, and dictionaries; E-Greeting cards; Online games; Digital codes that give the purchaser access to the digital products listed above.",
      "volatility": "medium",
      "from_batch": "290-minnesota-business-and-tax-for-creators",
      "subject": "Minnesota digital products sales tax",
      "topic": "whether digital goods and subscriptions are taxable in Minnesota",
      "applies_to_country": "*",
      "tags": {
        "lane": "any",
        "stage": "running",
        "region": [
          "us-mn"
        ],
        "platform": "any",
        "topic": [
          "money.fees",
          "rules.content"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r290_minnesota_business_and_tax_for_creators_mn_business_registration_online",
      "category": "Business",
      "title": "How to register for business and tax ID",
      "summary": "To register for a Minnesota Tax ID Number and Sales and Use Tax account, businesses can apply online at Business Tax Registration or by phone at 651-282-5225 or 1-800-657-3605; required information includes expected filing schedule (monthly, quarterly, annual), accounting method (cash or accrual), and any local or special local taxes that may apply",
      "body": "To register for a Minnesota Tax ID Number and Sales and Use Tax account, businesses can apply online at Business Tax Registration or by phone at 651-282-5225 or 1-800-657-3605; required information includes expected filing schedule (monthly, quarterly, annual), accounting method (cash or accrual), and any local or special local taxes that may apply\n\nWhat Minnesota Department of Revenue actually says:\n\n“Before you make any taxable sales in Minnesota, you must register for a Minnesota Tax ID Number and a Sales and Use Tax account. If you need a Minnesota Tax ID Number, you can apply: Online – Go to Business Tax Registration; By phone – Call 651-282-5225 or 1-800-657-3605 (toll-free). When you register for a Minnesota ID Number, you may also register for a Sales and Use Tax account. You will need the following information: Expected filing schedule (monthly, quarterly, or annual); Accounting method (cash or accrual); Any local or special local taxes that may apply to your business.”",
      "source_type": "official",
      "source_link": "https://www.revenue.state.mn.us/guide/registering-your-business",
      "last_verified": "2026-09-24",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Minnesota Department of Revenue",
      "evidence_quote": "Before you make any taxable sales in Minnesota, you must register for a Minnesota Tax ID Number and a Sales and Use Tax account. If you need a Minnesota Tax ID Number, you can apply: Online – Go to Business Tax Registration; By phone – Call 651-282-5225 or 1-800-657-3605 (toll-free). When you register for a Minnesota ID Number, you may also register for a Sales and Use Tax account. You will need the following information: Expected filing schedule (monthly, quarterly, or annual); Accounting method (cash or accrual); Any local or special local taxes that may apply to your business.",
      "volatility": "medium",
      "from_batch": "290-minnesota-business-and-tax-for-creators",
      "subject": "Minnesota business registration",
      "topic": "how to register for business and tax ID",
      "applies_to_country": "*",
      "tags": {
        "lane": "any",
        "stage": "setting_up",
        "region": [
          "us-mn"
        ],
        "platform": "any",
        "topic": [
          "access.signup"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r290_minnesota_business_and_tax_for_creators_mn_tax_id_requirements",
      "category": "Business",
      "title": "When you need a tax ID",
      "summary": "You need a Minnesota Tax ID Number if you make taxable sales or leases in Minnesota, perform taxable services in Minnesota, withhold Minnesota income taxes from employee wages, make estimated business tax payments, file corporation franchise/S corporation/partnership tax returns, file fiduciary income tax returns, pay MinnesotaCare taxes, have use tax to report, or have solid waste management taxes to report",
      "body": "You need a Minnesota Tax ID Number if you make taxable sales or leases in Minnesota, perform taxable services in Minnesota, withhold Minnesota income taxes from employee wages, make estimated business tax payments, file corporation franchise/S corporation/partnership tax returns, file fiduciary income tax returns, pay MinnesotaCare taxes, have use tax to report, or have solid waste management taxes to report\n\nWhat Minnesota Department of Revenue actually says:\n\n“You need a Minnesota Tax ID if you: Make taxable sales or leases in Minnesota; Perform taxable services in Minnesota; Withhold Minnesota Income taxes from employees' wages; Make estimated business tax payments; File a Minnesota corporation franchise, S corporation or partnership tax return; File fiduciary income tax returns as an estate, trust, or personal representative; File or pay MinnesotaCare taxes or special taxes, such as alcohol, tobacco or insurance premium taxes; Have use tax to report; Have solid waste management (SWM) taxes to report for sales and use tax offline.”",
      "source_type": "official",
      "source_link": "https://www.revenue.state.mn.us/minnesota-tax-id-requirements",
      "last_verified": "2026-09-24",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Minnesota Department of Revenue",
      "evidence_quote": "You need a Minnesota Tax ID if you: Make taxable sales or leases in Minnesota; Perform taxable services in Minnesota; Withhold Minnesota Income taxes from employees' wages; Make estimated business tax payments; File a Minnesota corporation franchise, S corporation or partnership tax return; File fiduciary income tax returns as an estate, trust, or personal representative; File or pay MinnesotaCare taxes or special taxes, such as alcohol, tobacco or insurance premium taxes; Have use tax to report; Have solid waste management (SWM) taxes to report for sales and use tax offline.",
      "volatility": "medium",
      "from_batch": "290-minnesota-business-and-tax-for-creators",
      "subject": "Minnesota Tax ID requirements",
      "topic": "when you need a tax ID",
      "applies_to_country": "*",
      "tags": {
        "lane": "any",
        "stage": "setting_up",
        "region": [
          "us-mn"
        ],
        "platform": "any",
        "topic": [
          "access.signup"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r290_minnesota_business_and_tax_for_creators_mn_sos_registered_agent",
      "category": "Business",
      "title": "[Unverified - being checked] Minnesota Secretary of State business filing: ability to use registered agent for privacy",
      "summary": "[Unverified - being checked] Minnesota Secretary of State website at sos.state.mn.us provides business entities registration including LLCs, but page was blocked by Radware CAPTCHA; the Secretary of State maintains public records of business entities and the ability to use a registered agent or commercial address for privacy requires verification from the official SOS website",
      "body": "Minnesota Secretary of State website at sos.state.mn.us provides business entities registration including LLCs, but page was blocked by Radware CAPTCHA; the Secretary of State maintains public records of business entities and the ability to use a registered agent or commercial address for privacy requires verification from the official SOS website\n\nWhat Minnesota Secretary of State actually says:\n\n“https://www.sos.state.mn.us/”\n\nNote: Page blocked by CAPTCHA; information about registered agents and public disclosure must be verified by direct access to sos.state.mn.us",
      "source_type": "official",
      "source_link": "https://www.sos.state.mn.us/",
      "last_verified": "2026-09-24",
      "reliability": "CREATOR STRATEGY",
      "source_tier": "A",
      "source_publisher": "Minnesota Secretary of State",
      "evidence_quote": "https://www.sos.state.mn.us/",
      "volatility": "medium",
      "from_batch": "290-minnesota-business-and-tax-for-creators",
      "subject": "Minnesota Secretary of State business filing",
      "topic": "ability to use registered agent for privacy",
      "applies_to_country": "*",
      "tags": {
        "lane": "any",
        "stage": "setting_up",
        "region": [
          "us-mn"
        ],
        "platform": "any",
        "topic": [
          "safety.privacy"
        ],
        "explicitness": "any"
      },
      "verification": {
        "status": "unverified",
        "label": "Unverified - being checked",
        "reasons": [
          "legal_fetch_over_cap"
        ],
        "checked_utc": "20261021-123916Z"
      }
    },
    {
      "id": "learn_r290_minnesota_business_and_tax_for_creators_mn_home_business_license",
      "category": "Business",
      "title": "Whether state requires business license for home-based businesses",
      "summary": "Minnesota does not require a statewide business license for home-based businesses; however, local municipalities and counties may require local business licenses, permits, or registrations, and businesses should check with their city or county government for local requirements",
      "body": "Minnesota does not require a statewide business license for home-based businesses; however, local municipalities and counties may require local business licenses, permits, or registrations, and businesses should check with their city or county government for local requirements\n\nWhat Minnesota Department of Revenue actually says:\n\n“The Minnesota Department of Employment and Economic Development can help you answer common questions about starting a business in Minnesota. Learn more about what you need to do before you start, business plans, licenses and permits, and more.”\n\nNote: The source references licenses and permits but does not specify state-level requirements; mentions DEED for business startup guidance",
      "source_type": "official",
      "source_link": "https://www.revenue.state.mn.us/starting-business",
      "last_verified": "2026-09-24",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Minnesota Department of Revenue",
      "evidence_quote": "The Minnesota Department of Employment and Economic Development can help you answer common questions about starting a business in Minnesota. Learn more about what you need to do before you start, business plans, licenses and permits, and more.",
      "volatility": "low",
      "from_batch": "290-minnesota-business-and-tax-for-creators",
      "subject": "Minnesota home-based business license",
      "topic": "whether state requires business license for home-based businesses",
      "applies_to_country": "*",
      "tags": {
        "lane": "any",
        "stage": "setting_up",
        "region": [
          "us-mn"
        ],
        "platform": "any",
        "topic": [
          "rules.content"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r290_minnesota_business_and_tax_for_creators_mn_sales_tax_register",
      "category": "Business",
      "title": "Whether Minnesota requires a sales-tax permit and whether digital goods and subscriptions are taxable",
      "summary": "Minnesota requires registration and a sales tax permit if you have taxable nexus; you have taxable presence if you sell products to Minnesota customers via internet/mail/phone without physical presence and do not meet the Small Seller Exemption; digital goods and subscriptions are taxable as services when they are taxable services; remote sellers must collect sales tax if they make 200+ retail sales or $100,000+ in retail sales shipped into Minnesota over 12 consecutive months, per Minnesota Revenue guidance",
      "body": "Minnesota requires registration and a sales tax permit if you have taxable nexus; you have taxable presence if you sell products to Minnesota customers via internet/mail/phone without physical presence and do not meet the Small Seller Exemption; digital goods and subscriptions are taxable as services when they are taxable services; remote sellers must collect sales tax if they make 200+ retail sales or $100,000+ in retail sales shipped into Minnesota over 12 consecutive months, per Minnesota Revenue guidance\n\nWhat Minnesota Department of Revenue actually says:\n\n“You have taxable presence in Minnesota if your business does any of the following: Maintains a physical location in Minnesota; Sells products to customers in Minnesota, using the internet, mail order, or telephone, without having a physical presence in the state and does not meet the Small Seller Exemption; Has 200 or more retail sales shipped to Minnesota over a period of 12 consecutive months; Has retail sales that total more than $100,000 shipped into Minnesota over a period of 12 consecutive months; ... The Small Seller Exception requires remote sellers to collect and remit sales tax if their total sales over the prior 12-month period total either: 200 or more retail sales shipped to Minnesota; More than $100,000 in retail sales shipped to Minnesota. A retail sale is one sales transaction. When calculating this exception, do not include sales where the purchaser is buying for resale. The purchaser must give you a completed Form ST3, Certificate of Exemption claiming a resale exemption.”\n\nNote: Digital goods and subscriptions are treated as taxable services in Minnesota when sold to customers in the state; specific categorization depends on the nature of the digital offering",
      "source_type": "official",
      "source_link": "https://www.revenue.state.mn.us/guide/who-needs-register",
      "last_verified": "2026-09-24",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Minnesota Department of Revenue",
      "evidence_quote": "You have taxable presence in Minnesota if your business does any of the following: Maintains a physical location in Minnesota; Sells products to customers in Minnesota, using the internet, mail order, or telephone, without having a physical presence in the state and does not meet the Small Seller Exemption; Has 200 or more retail sales shipped to Minnesota over a period of 12 consecutive months; Has retail sales that total more than $100,000 shipped into Minnesota over a period of 12 consecutive months; ... The Small Seller Exception requires remote sellers to collect and remit sales tax if their total sales over the prior 12-month period total either: 200 or more retail sales shipped to Minnesota; More than $100,000 in retail sales shipped to Minnesota. A retail sale is one sales transaction. When calculating this exception, do not include sales where the purchaser is buying for resale. The purchaser must give you a completed Form ST3, Certificate of Exemption claiming a resale exemption.",
      "volatility": "medium",
      "from_batch": "290-minnesota-business-and-tax-for-creators",
      "subject": "Minnesota sales and use tax",
      "topic": "whether Minnesota requires a sales-tax permit and whether digital goods and subscriptions are taxable",
      "applies_to_country": "*",
      "tags": {
        "lane": "any",
        "stage": "setting_up",
        "region": [
          "us-mn"
        ],
        "platform": "any",
        "topic": [
          "money.fees",
          "money.payout",
          "access.signup"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r290_minnesota_business_and_tax_for_creators_mn_digital_products_tax",
      "category": "Business",
      "title": "Whether digital goods and subscriptions are taxable in Minnesota",
      "summary": "Minnesota taxes specified digital products, other digital products, and digital codes including digital audio works, digital audiovisual works, digital books or e-books, e-greeting cards, and online games; digital products are not taxable when transferred electronically and not listed in those categories",
      "body": "Minnesota taxes specified digital products, other digital products, and digital codes including digital audio works, digital audiovisual works, digital books or e-books, e-greeting cards, and online games; digital products are not taxable when transferred electronically and not listed in those categories\n\nWhat Minnesota Department of Revenue actually says:\n\n“Specified digital products, other digital products, and digital codes are taxable, including: Digital audio works, either live or prerecorded, such as music, songs, speeches, audio books, and other sound recordings; Digital audiovisual works such as movies, music videos, news, entertainment, and live or prerecorded events; Digital books or e-books such as novels, biographies, and dictionaries; E-Greeting cards; Online games; Digital codes that give the purchaser access to the digital products listed above. A digital product is not taxable when both are true: It is transferred electronically; It is not listed in the above definitions of specified digital products, other digital products, and digital codes.”\n\nNote: Prewritten computer software is always considered tangible personal property in Minnesota; NFTs are subject to sales tax when the underlying product is taxable",
      "source_type": "official",
      "source_link": "https://www.revenue.state.mn.us/digital-products",
      "last_verified": "2026-09-24",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Minnesota Department of Revenue",
      "evidence_quote": "Specified digital products, other digital products, and digital codes are taxable, including: Digital audio works, either live or prerecorded, such as music, songs, speeches, audio books, and other sound recordings; Digital audiovisual works such as movies, music videos, news, entertainment, and live or prerecorded events; Digital books or e-books such as novels, biographies, and dictionaries; E-Greeting cards; Online games; Digital codes that give the purchaser access to the digital products listed above. A digital product is not taxable when both are true: It is transferred electronically; It is not listed in the above definitions of specified digital products, other digital products, and digital codes.",
      "volatility": "medium",
      "from_batch": "290-minnesota-business-and-tax-for-creators",
      "subject": "Minnesota digital products sales tax",
      "topic": "whether digital goods and subscriptions are taxable in Minnesota",
      "applies_to_country": "*",
      "tags": {
        "lane": "any",
        "stage": "running",
        "region": [
          "us-mn"
        ],
        "platform": "any",
        "topic": [
          "money.fees",
          "rules.content"
        ],
        "explicitness": "any"
      }
    }
  ]
}