Minnesota DOR Releases Sales and Use Tax Business Guide

The Minnesota Department of Revenue (DOR) Aug. 1 released the state sales and use tax business guide, which provides information on sales and use tax for businesses operating in the state. The guide includes details on who needs to register, the small seller exception, registering your business, sales tax account registration, past due sales tax, updating business information, sales tax account revocation, calculating sales tax, sourcing rules, local sales taxes, special local taxes, use tax, taxable sales, nontaxable sales, filing information, penalties and interest, payment information, taxpayer rights, public information, identification verification, and amending a sales tax return. [Minn. Dep’t ...