Minnesota Sales Tax Payment and Reporting Rules

Reporting period:

• Generally: Monthly, by 20th day of the month.
• Other: Quarterly, if average monthly tax is $500 or less; annually, if average monthly tax is $100 or less for preceding year.
• Administration:
  Department of Revenue
  Sales Tax Division
  Mail Station 6330
  St. Paul, MN 55146-6330
  Phone: 651-296-6181