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You must register and collect sales tax in Minnesota if you have a taxable presence or nexus in Minnesota, even if you are an out-of-state retailer or marketplace provider.
Tax Rate and Tax Base 1 The tax is imposed on all final sales and uses of tangible personal property and a limited number of services occurring within the state.
Whether a photography product or service is taxable depends on how the final product is delivered to the customer: in a tangible (physical) form or electronically. The seller must charge: Minnesota general sales tax rate. Any applicable local taxes.
The sales tax is a tax on final retail sales. Items purchased for resale (i.e., goods bought by a retailer from a wholesaler) are exempt. In Minnesota, the rule of thumb is that tangible personal property is taxable unless specifically exempted, and services are not taxable unless specifically included.
Nontaxable Items Nontaxable SalesAdditional InformationCamp fees - when the exemption requirements are metAdmissions and Amusement DevicesCaskets, urns for cremains, and burial vaultsFuneral Homes, Mortuaries, Crematories, and CemeteriesCigarettesLicense Requirements for RetailersClothingClothing55 more rows ? 09-Aug-2023