Who needs a Minnesota tax ID number: sales and use tax account, withholding tax in Minnesota?

Issued by Minnesota Department of Revenue, at step 2 of 6 in the opening sequence: register for tax.

Every kind of business in Minnesota

The Minnesota table lists this for every kind of business.

Register online before the first taxable sale; the same registration opens the sales and use tax account and, once you hire, the withholding account. Restaurants and bars also collect any local sales tax and, in Minneapolis and a few other cities, a local food and beverage tax. A past-due sales tax balance blocks a new account.

Checked Oct 21, 2026 against the agency’s page.

Step 2 of 6: Register for tax

  1. Set up the business
  2. Register for tax
  3. Approve the space
  4. Get the permits for your kind of business
  5. Alcohol permits
  6. Before the first hire

Issued by Minnesota Department of Revenue.

Sources and dates

Department of Revenue Minnesota tax ID and sales and use tax registration pages. Checked against the agency’s page on the date shown; cities add their own fees.

Questions about opening here.