Minnesota to Require Remote Seller and Marketplace Collection Effective 10/1

July 26, 2018 Jesse Rooney

Following the decision of the U.S. Supreme Court in South Dakota v. Wayfair, the Minnesota Department of Revenue has provided preliminary guidance on their plans to tax remote sales. The plan is that by October 1, 2018, remote sellers conducting direct sales will be required to register, collect and remit tax for transactions made to Minnesota purchasers if they engage in 100 or more transactions or have $100,000 or more in annual sales. Marketplace providers will face similar requirements.

While no detailed published guidance is currently available, the Department indicates that they are in the process of drafting a series of regulations, instructions, and informational publications intended to provide taxpayers with the necessary compliance details.

To review Minnesota’s “Update for Remote Sellers,” which links to more detailed information for remote sellers and marketplace providers, please follow this link.

About the Author

Jesse Rooney is a Regulatory Analysis Counsel at Sovos. His research focuses on AEOI, ACA, information return, and sales tax issues. Mr. Rooney received his B.A. from Framingham State University and his J.D. from the University of Massachusetts School of Law. He is licensed to practice in Massachusetts.

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