Does Your Business Need a Wholesale License in Minnesota?
You are expected to register for a Minnesota Tax ID Number if any of the following conditions apply to your business operations:
- You have a physical presence in Minnesota (such as an office)
- You sell products to Minnesota customers via mail order, telephone, or the internet (low-volume sellers may be exempt)
- You ship at least 200 retail sales transactions into the state during a 12-month period
- You ship at least $100,000 in retail sales transactions into the state during a 12-month period
- You have an agent or company representative operating in the state
- You deliver goods into the state with your own vehicle
- You provide taxable services to customers in Minnesota
- You maintain a fulfillment center in Minnesota
- You are affiliated with a Minnesota retailer that provides services to your business
- You have an agreement with a resident of Minnesota who receives a commission of some kind for referring customers, directly or indirectly, to your business
Most types of retail sales in Minnesota are subject to sales tax. Exceptions include food (non-prepared), clothing, and prescription medications. Be sure to obtain your Minnesota wholesale license/Tax ID Number before you begin making sales in the state.