MN Minnesota nexus threshold
Minnesota nexus threshold: $100,000 in sales or 200 transactions
Included transactions:
- Retail sales made into the state from outside the state
- Taxable services
- Exempt sales
- Sales to tax-exempt entities
Excluded transactions:
- Sales for resale
- Exempt services
- Taxable resale
Effective date:
October 1, 2019
Evaluation period:
Threshold applies to the prior 12-month period
Previous threshold rules:
- 10 or more sales totaling $100,000 or 100 transactions, prior to October 1, 2019
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