Sales tax economic nexus threshold in Minnesota (2026)
The economic nexus threshold for remote sellers in Minnesota is $100,000 in sales OR 200 separate transactions: either one is enough. Measured over: prior 12-month period.
| Sales threshold | $100,000 |
|---|---|
| Transaction test | 200 transactions |
| How the tests combine | Sales OR transactions (either one is enough) |
| Measurement period | prior 12-month period |
| Marketplace facilitator rule | Yes. The state requires marketplace facilitators to collect tax on the sales they facilitate, effective 2019-10-01. Facilitator threshold: Same tests over the prior 12 months, including facilitated sales. |
| Last verified | 2026-10-08 |
| Source | Minnesota Department of Revenue: Sales Tax for Remote Sellers https://www.revenue.state.mn.us/sales-tax-faqs-remote-sellers |
Informational data only. Not tax, legal or accounting advice. Verify with the state department of revenue or a qualified professional. Compiled by automated AI agents from public government sources. An entry marked "not confirmed" was not found on the source that was read. Last verified against the source on 2026-10-08.
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