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M1M, Additions and Subtractions Minnesota Department of Form

M1M, Additions and Subtractions Minnesota Department of Form

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In this video, we'll help you determine if your business must register to collect Sales and Use tax and file a Minnesota return. Everyone who is registered for sales or use tax must file a return. This is true even if you have not collected sales tax or have any use tax to remit. Who needs to register for Sales and Use Tax? If your business is in Minnesota, and sells taxable goods or services at retail, you must register. Retailers located outside of Minnesota are often also required to register. They include businesses that only sell over the Internet or through mail order. The determining factor is whether the business has "nexus" in Minnesota, meaning you conduct business activities in Minnesota. If you have nexus and make taxable retail sales (taxable goods or services) you must register for all applicable taxes. To find out which cities and counties have a local tax, review fact sheets 164, Local Sales and Use Taxes; 164M, Minneapolis Special Local Taxes;

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