Do marketplace sales count toward the Minnesota threshold?

Marketplaces collect and remit for their own sales, but most states still count those sales when measuring your $100,000 threshold. Check the Minnesota Department of Revenue guidance before excluding them.

Which rate does an online seller charge in Minnesota?

Minnesota sources remote sales to the delivery address, so you charge the buyer's combined state, county, city and district rate, not your own location's rate.

Do I have to charge sales tax for online sales in Minnesota?

Quick answer

Only after you cross economic nexus. Once you exceed $100,000 in sales into Minnesota or 200 separate transactions over 12 months, you must register with the Minnesota Department of Revenue and charge the buyer's destination rate.

Minnesota uses 200 or more retail sales, or $100,000 in sales, over 12 months.

Rule summary

How Minnesota treats each category.

Online sales and nexus rules in Minnesota
Economic nexus — sales threshold	$100,000
Transaction-count threshold	200 separate transactions
Marketplace facilitator collection	Required — Amazon, Etsy and eBay collect on your behalf for their sales
Rate to charge	The buyer's destination rate (9.025%–9.875% in covered Minnesota metros)
Registration authority	Minnesota Department of Revenue

Source: Minnesota Department of Revenue · rates as published for 2026

This page summarizes the general rule. Every state writes exceptions for specific products, and local jurisdictions can differ from the state treatment. Confirm your situation with the Minnesota Department of Revenue or a tax professional before relying on it for filing.

Combined rates in Minnesota

What a taxable purchase actually costs in Minnesota.

Frequently asked

Answers pulled from the same rule set.

Do I have to charge sales tax for online sales in Minnesota?: Only after you cross economic nexus. Once you exceed $100,000 in sales into Minnesota or 200 separate transactions over 12 months, you must register with the Minnesota Department of Revenue and charge the buyer's destination rate.
Do marketplace sales count toward the Minnesota threshold?: Marketplaces collect and remit for their own sales, but most states still count those sales when measuring your $100,000 threshold. Check the Minnesota Department of Revenue guidance before excluding them.
Which rate does an online seller charge in Minnesota?: Minnesota sources remote sales to the delivery address, so you charge the buyer's combined state, county, city and district rate, not your own location's rate.

More Minnesota guides

Other Minnesota rules that change the total.