Summary:
Destination Based Sales Tax.
General Sales Tax Rate: 6.875%.
Over $100,000 in sales OR 200 transactions during any 12 calendar month period.
Transactions made through a registered marketplace facilitator excluded: No.
Transactions made to a reseller excluded: Yes.
Limited to certain transaction types: No.
Services: Not taxable, with a few exceptions.
Digital products (movies, eBooks, music, photographs, magazine subscriptions etc) are taxable. Digital products are considered tangible personal property (TPP) in the state, though students’ digital textbooks and instructional materials are exempt.
SaaS: Not Taxable.
When To Register: Within 60 days of meeting the nexus criteria.
Minnesota Sales Tax Website(https://www.revisor.mn.gov/statutes/cite/297A.66)(https://www.house.mn.gov/hrd/pubs/ss/ssmstb.pdf)