Easily navigate through all 47 sets of unique Nexus laws.

The Complete State-by-State Nexus Guide

Minnesota

Physical Nexus in Minnesota

A business is considered to have physical nexus if …

  • It has a retail store in the state
  • It has a warehouse in the state
  • It houses inventory or stores property for sale in the state, including Amazon FBA
  • Traveling salespeople or representatives are regularly present in the state

A business may be considered to have physical nexus if …

  • Representatives attend a trade show in the state for the purpose of taking orders or making sales. An out-of-state business establishes nexus in Minnesota when it conducts business activity for at least four days during a 12-month period.

Not sure? Call Peisner Johnson at 800.940.9433

Economic Nexus in Minnesota

A business is considered to have economic nexus in Minnesota if it made $100,000 or more in sales OR reached 200 retail sales. This threshold applies to the prior 12-month period.

What’s included?

  • Retail sales made into the state from outside the state
  • Taxable services (except resales)
  • Sales made through a non-collecting marketplace
  • Exempt sales (except resales)

What’s not included?

  • Sales made through a registered marketplace facilitator
  • Exempt services