Does Minnesota have sales tax?

Yes. Minnesota has a 6.88% statewide sales tax rate, plus an average local rate of 1.26%. Check the exact rate at the customer's delivery address before charging. Source data last retrieved 2026-05-31.

Do I have to collect sales tax in Minnesota?

You must collect Minnesota sales tax if your economic nexus threshold is met: $100,000 or 200 separate transactions in sales to Minnesota customers.

What is Minnesota's sales tax rate?

Minnesota's base state rate is 6.88% plus an average local rate of 1.26%. Always check the exact rate at the customer's delivery address before charging.

Does Minnesota have a marketplace facilitator law?

Yes. Marketplaces like Amazon, Etsy, and eBay collect and remit Minnesota sales tax on behalf of third-party sellers for transactions they facilitate. Direct-to-consumer sales outside a marketplace are still your responsibility.

What is Minnesota's marketplace facilitator threshold for sales tax?

Minnesota applies the same threshold to marketplace facilitators as to remote sellers: $100,000 or 200 separate transactions in Minnesota sales over the lookback period. When a marketplace exceeds the threshold, it must register and collect Minnesota sales tax on every facilitated sale — sellers do not collect on those marketplace transactions. Direct-to-consumer sales you make outside any marketplace still count toward your own economic nexus and remain your collection responsibility once you cross the threshold.

When did Minnesota's economic nexus law take effect?

Minnesota's current economic nexus rule took effect on 2019-10-01.

Minnesota Sales Tax Nexus & Economic Nexus Threshold (2026)

Updated 2026-05-31

Economic nexus triggers at $100,000 or 200 transactions in sales delivered to Minnesota customers.

6.88% statewide sales tax rate, with an average combined state and local rate of 8.13%.

Economic nexus threshold	$100,000 or 200 transactions (whichever is met first, depending on state logic)
State sales tax rate	6.88% Average combined rate (state + local): 8.13%
Marketplace facilitator law	Yes Amazon, Etsy, eBay collect and remit on your behalf
Effective date	2019-10-01
Department of Revenue	Official site

Check Minnesota nexus with your numbers

If your sales are close to the Minnesota threshold, run the sales tax nexus calculator with your revenue and transaction count before you register. The calculator applies the same state threshold data shown here and can compare Minnesota against every other state where you sell.

How Minnesota nexus works

Economic nexus in Minnesota triggers when remote sellers exceed $100,000 in gross sales OR 200 or more separate transactions into Minnesota in the current or preceding calendar year — whichever is met first.

Filing frequency

Filing frequency in Minnesota depends on your sales tax liability. Higher-volume sellers file monthly; lower-volume sellers typically file quarterly or annually. The state will assign a frequency when you register.

Marketplace facilitator law

Yes, Minnesota has a marketplace facilitator law. Sales you make through Amazon, Etsy, eBay, Walmart, and other marketplaces are collected and remitted by the marketplace — you do not need to collect tax on those transactions yourself, though you may still need to register.

Minnesota sales tax by topic

Related states to Minnesota

If you sell into Minnesota, you likely also sell into these nearby or economically similar states. Each has its own nexus threshold and rate.

Wisconsin$100,000 · 5.00%

Compare Minnesota vs Wisconsin →

Iowa$100,000 · 6.00%

Compare Minnesota vs Iowa →

North Dakota$100,000 · 5.00%

Compare Minnesota vs North Dakota →

South Dakota$100,000 · 4.20%

Compare Minnesota vs South Dakota →

Frequently asked questions

Does Minnesota have sales tax?: Yes. Minnesota has a 6.88% statewide sales tax rate, plus an average local rate of 1.26%. Check the exact rate at the customer's delivery address before charging. Source data last retrieved 2026-05-31.
Do I have to collect sales tax in Minnesota?: You must collect Minnesota sales tax if your economic nexus threshold is met: $100,000 or 200 separate transactions in sales to Minnesota customers.
What is Minnesota's sales tax rate?: Minnesota's base state rate is 6.88% plus an average local rate of 1.26%. Always check the exact rate at the customer's delivery address before charging.
Does Minnesota have a marketplace facilitator law?: Yes. Marketplaces like Amazon, Etsy, and eBay collect and remit Minnesota sales tax on behalf of third-party sellers for transactions they facilitate. Direct-to-consumer sales outside a marketplace are still your responsibility.
What is Minnesota's marketplace facilitator threshold for sales tax?: Minnesota applies the same threshold to marketplace facilitators as to remote sellers: $100,000 or 200 separate transactions in Minnesota sales over the lookback period. When a marketplace exceeds the threshold, it must register and collect Minnesota sales tax on every facilitated sale — sellers do not collect on those marketplace transactions. Direct-to-consumer sales you make outside any marketplace still count toward your own economic nexus and remain your collection responsibility once you cross the threshold.
When did Minnesota's economic nexus law take effect?: Minnesota's current economic nexus rule took effect on 2019-10-01.

Sources

date_retrieved: 2026-05-31