Supplier Tax Guidelines

Supplier Tax Guidance — Quick Introduction

This guidance outlines the sales and tax responsibilities for U.S., domestic, and foreign suppliers doing business with Minnesota State. It explains registration requirements, vendor tax obligations, and provides links to state resources for compliance support.

U.S. Suppliers

• Suppliers are responsible for understanding and complying with Minnesota sales tax requirements.
• For detailed instructions and tools, visit the Minnesota State – Sales Tax Information page.
• Vendors must determine tax applicability based on the nature of their sales and maintain proper records for reporting.

Domestic and Foreign Suppliers

• Before awarding any contract, vendors must be registered with the Minnesota Secretary of State through SWIFT Vendor Resources / Minnesota Management and Budget (MMB).
• Foreign vendors may be subject to additional registration and tax requirements and should coordinate with Minnesota State’s system office tax services.
• Resources are available through Nonresident Vendors Information .

Vendor Responsibilities

• Establish an account with the Minnesota Department of Revenue.
• Collect appropriate Minnesota sales tax on taxable sales.
• Remit collected tax directly to the Minnesota Department of Revenue.

Requirements may vary depending on a vendor’s business nexus, type of transaction, and residency status. Vendors are encouraged to consult a tax professional or state agency representative for guidance.