What Businesses Need a Minnesota ID?
You need a Minnesota tax ID if you:
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Make taxable sales or leases in Minnesota;
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Withhold Minnesota income taxes from employees’ wages;
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Make estimated business tax payments;
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File a Minnesota corporation franchise, S corporation or partnership tax return;
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File fiduciary income tax returns as an estate, trust or personal representative;
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File or pay MinnesotaCare taxes or special taxes, such as alcohol, tobacco or insurance premium taxes;
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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:
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Your business changes its legal organization, or
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You are required to apply for a new federal employer ID number.
You do not need a Minnesota tax ID number to:
The following services are subject to sales tax in Minnesota. See our sales tax fact sheets for more information.
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Admission fees to exercise facilities and places of amusement
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Building cleaning and maintenance
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Delivery of aggregate material
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Detective and security services
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Fabrication labor
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Granting membership to a sports or athletic facility
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Installation Labor
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Laundry and cleaning services
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Lawn, garden-care, tree and bush services
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Massages (not medically authorized)
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Motor vehicle towing, washing and rustproofing
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Parking services
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Pet grooming, boarding and care services
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Photography and video production
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Telecommunication services
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Temporary lodging and related services
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Utility services (electric, gas, fuel oil, coal, wood, water)
