Minnesota – SST Updates Page Added to Department’s Website

2/13/2013

SALT Report 2144 – The Minnesota Department of Revenue added a page to its website that provides information regarding the state’s Streamlined Sales and Use Tax compliance.  The web page will be updated as necessary to provide explanations of rules that are adopted by the SST Governing Board along with how they will impact the administration of Minnesota sales and use tax laws.  Current updates follow.

Simplified Electronic Returns for Consolidated Filers

Effective January 1, 2013 consolidated filers electing to file a simplified electronic return must register each permanent physical location for a separate Minnesota tax ID number and file a separate return for each location.  However, the following are excluded from the rule as they are not considered separate physical locations:

  • Craft shows – unless the location is permanent
  • Vending machines placed at multiple locations
  • Services performed at various locations, such as janitorial or landscaping services, and
  • Business vehicles that move from place to place

Sourcing of Personal Care Services

Personal care services are defined as services that are performed on the physical human body. Personal care services are received and sourced to the location where the services are performed. Currently, massage services are the only personal care service that is subject to Minnesota sales and use tax.

The web page also includes links to past notices regarding employee incentive credits and discounts and the definitions of food and food ingredients and candy.

For Further Information

Minnesota Department of Revenue – Streamlined Sales and Use Tax Updates