Details of the MN State Compliance Sheet

"Anyone who pays consideration (entrance fee at market) of any kind to sell at a special event is considered to be in business and must collect sales tax on all retail sales of taxable items." (This is a change from prior policy which allowed you to sell three days without collecting sales tax.)

Every vendor must sign an "Operator Certificate of Compliance" which includes MN tax permit number, name, and address. This form will be given to you at the gate and is referred to as Form ST-19. If you do not have a sales tax permit number, follow directions below. You will have quicker results if you call to register for your sales tax permit number. The sales tax permit number is free of charge.

Call 1-651-282-5225 to register for your sales tax permit number by telephone. You will receive your number immediately. The number is free. If you prefer to register by mail or fax, request an Application for Business Registration, Form ABR, from the Department of Revenue, Mail Station 4410, St. Paul, MN 55146-4410.