States
Minnesota and the Streamlined Sales Tax program
Simplify Sales Tax. Last updated 2026-08-21. Sources last verified 2026-08-21.
Minnesota is a full member of the Streamlined Sales Tax program and has been since October 1, 2005, so if you register through the Streamlined Sales Tax Registration System (SSTRS) you file there under the program’s uniform rules. Minnesota also charges a Retail Delivery Fee, and that’s the thing here most likely to cost you a build rather than a rate lookup.
Is Minnesota in the Streamlined Sales Tax program?
Yes, as a full member, effective October 1, 2005. Minnesota is one of all 24 member states in the Streamlined Sales Tax program.
Table: Minnesota in the Streamlined Sales Tax program. Checked August 21, 2026.
| Item | Minnesota |
|---|---|
| Membership status | Full member |
| Participating since | October 1, 2005 |
| Tax authority | Minnesota Department of Revenue |
| Local taxes | Local jurisdiction sales and use taxes apply in addition to the state tax |
| State’s own SST page | Yes, the Minnesota Department of Revenue’s Streamlined Sales and Use Tax page |
| Retail Delivery Fee | Applies to certain retail deliveries into Minnesota. It is a fee on the seller, who may collect it from the purchaser or pay it themselves |
| Streamlined registration and nexus | Registering through the Streamlined system cannot be used as a factor in determining whether a seller has Minnesota nexus for any tax |
What SST membership changes for a seller collecting tax in Minnesota
Minnesota comes with the other member states when you register once, on how to register through the SSTRS. It uses the program’s shared definitions and sourcing rules, so one system files there. Selecting it starts an obligation, on what your ongoing obligations are after registering, and whether you qualify to have that work paid for is a separate test, on whether you qualify for free CSP services.
What is specific to Minnesota
Two things.
A Retail Delivery Fee rides on certain retail deliveries into Minnesota, and it lands on you. Minnesota imposes the fee on the seller. You may collect it from the purchaser or pay it yourself, so before it ever reaches a return it’s a pricing and checkout decision: add a line the buyer sees, or absorb it. The fee is not a sales tax, so the part of your setup that gets the tax right will not produce it for you, and the department’s own page is where the covered deliveries and the amount live.
Registering through Streamlined can’t be used to decide whether you have nexus in Minnesota. The state’s position is that a Streamlined registration cannot be a factor in determining whether you have Minnesota nexus, and that holds for any tax, not just sales tax. So selecting Minnesota when you register doesn’t hand the department an argument about your income or franchise tax posture. If that was the thing making you hesitate before checking the box, the state has already answered it in writing.
None of that goes away because Minnesota is a member state. The program put Minnesota’s sales and use tax on shared definitions and one registration, and settled that registering that way is not a nexus factor for any Minnesota tax. It didn’t remove Minnesota’s local jurisdiction taxes, the Retail Delivery Fee you have to decide how to handle, or the department’s own filing calendar, and it reaches none of the states outside the program at all.
Where to register and where to find current rates
Register through the SSTRS and select Minnesota. Minnesota sales and use tax carries the current state and local rates, forms, and dates. The fee rules, including which deliveries are covered, sit on the department’s Retail Delivery Fee page, and the department’s own account of its participation is on its Streamlined Sales and Use Tax page.
We don’t publish a Minnesota rate or a filing date here on purpose: a number that changes belongs with the department that changes it.