Minnesota
Sales Threshold $100,000
Transaction Threshold 200 transactions
Effective Date October 1, 2018
Included Transactions Gross sales of tangible personal property and services
Excluded Transactions Sales for resale
Evaluation Period 12-month period ending on the last day of the month before the current month
Tax Implications Must collect and remit sales tax
Key Compliance Requirements Register with Minnesota Department of Revenue; file periodic returns
Exemptions Sales for resale, certain exempt organizations