Information for Sellers and Event Operators
Operators/organizers of craft, antique, coin,
stamp or comic book shows; flea markets;
convention exhibit areas; or similar events
are required by Minnesota law to get
written evidence that persons who do
business at the show or event have a valid
Minnesota tax ID number.
If a seller is not required to have a
Minnesota tax ID number, the seller must
give the operator a written statement that
items offered for sale are not subject to
sales tax.
All operators (including operators of
community sponsored events and nonprofit
organizations) must obtain written evidence
from sellers.
Certain individual sellers are not required to
register to collect sales tax if they qualify for
the isolated and occasional sales exemption.
To qualify, all the following conditions must
be met:
• The seller participates in only one event per
calendar year that lasts no more than three
days;
• The seller makes sales of $500 or less
during the calendar year; and
• The seller provides a written statement to
that effect, and includes the seller’s name,
address and telephone number.
This isolated and occasional sales provision
applies to individuals only. It does not apply to
businesses.
Sales Tax Registration
To register for a Minnesota tax ID number,
call 651-282-5225.
A registration application (Form ABR) is
also available on our website at
www.revenue.state.mn.us.
Information and Assistance
If you have questions or want fact sheets
on specific sales tax topics, call
651-296-6181.
Most sales tax forms and fact sheets are
also available on our website at
www.revenue.state.mn.us.
For information related to sellers and
event
operators, see Fact Sheet #148, Selling
Event Exhibitors and Operators.
We’ll provide information in other formats
upon request to persons with disabilities.
