MINNESOTA REVENUE


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Do I need a Minnesota tax ID?

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;
  • Withhold Minnesota income taxes from construction contractors;
  • 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;
  • Are a vendor of goods and services to a state government agency or to a business receiving payments from a state agency;
  • Have use tax to report (read Sales Tax Fact Sheet 146 and Sales Tax Fact Sheet 156 for details); or
  • Have solid-waste management (SWM) taxes to report register for sales and use tax online.
For additional information, see Do I need to register?

If you already have a Minnesota tax ID, you may need to apply for a new one if:

  • Your business changes its legal organization, or
  • You are required to apply for a new federal employer ID number.
You do not need a Minnesota tax ID number to:
  • Apply as a nonprofit for an exemption from Minnesota sales tax. Instead, complete Form ST16.
  • Apply for federal exempt status as a nonprofit organization under Internal Revenue Section 501(c)(3). Go to the IRS website.
  • Open a bank account for your business. If you need a federal employer ID number, go to the IRS website.