# How to File Minnesota Sales Tax Online in 2026 Canonical: https://trykintsugi.com/blog/how-to-file-minnesota-sales-tax-online Published: 2026-09-21 How to file Minnesota sales tax in e-Services: monthly, quarterly and annual due dates, zero returns, amending, payment methods, penalties and interest. Minnesota sales tax is filed online in **e-Services**, the Department of Revenue's online system, on the **Sales and Use Tax return**. Monthly returns are due on the 20th of the following month, quarterly returns are due April 20, July 20, October 20, and January 20, and annual returns are due February 5 of the following year. The Department requires you to file your Sales and Use Tax return online through e-Services. This guide covers who files and how often, how to file in e-Services, how to report no sales, how to amend a return, how to pay, and what late filing costs. This article is educational information, not tax advice. Filing rules, thresholds, and penalties can change, so confirm current requirements with the [Minnesota Department of Revenue](https://www.revenue.state.mn.us/sales-and-use-tax) before you file. ## Minnesota sales tax filing at a glance - **Who administers it:** Minnesota Department of Revenue. - **Online portal:** e-Services, at [mndor.state.mn.us/tp/eservices](https://www.mndor.state.mn.us/tp/eservices/_/). - **Return:** Sales and Use Tax return, filed online. - **Filing frequency:** Monthly, quarterly, or annual, based on your average monthly tax liability. - **Due dates:** Monthly on the 20th of the following month, quarterly on April 20, July 20, October 20, and January 20, annual on February 5 of the following year. - **Zero returns:** Required. You must still file if you had no taxable sales. - **Payment:** Bank account payment, ACH credit, check with a voucher, card with a convenience fee, or cash in person. Electronic payment is required once you have paid more than $10,000 of any one tax in the state's previous fiscal year. - **Economic nexus:** 200 or more retail sales, or more than $100,000 in retail sales, shipped to Minnesota over 12 consecutive months. ## Who has to file, and how often Every business registered with the Department of Revenue files a Sales and Use Tax return for each assigned period. That includes remote sellers. A remote seller without a physical presence in Minnesota must register and collect tax if it ships 200 or more retail sales to Minnesota, or more than $100,000 in retail sales to Minnesota, over 12 consecutive months. It must register, collect, and remit on the first day of a calendar month that occurs no later than 60 days after it exceeds the threshold. Our [Minnesota sales tax guide](/sales-tax-guides/usa/minnesota) covers registration and nexus in more detail. For purchases that may be exempt, see our post on [Minnesota sales tax exemptions](/blog/minnesota-sales-tax-exemption). Your filing frequency depends on your average monthly tax liability: | Frequency | Average monthly tax liability | Due date | | --- | --- | --- | | Annual | Less than $100 | February 5 of the following year | | Quarterly | $100 to $500 | April 20, July 20, October 20, and January 20 | | Monthly | More than $500 | The 20th of the following month | ## Before you start: get into e-Services You need to be registered with the Department of Revenue before you can file; our [sales tax permit](/blog/sales-tax-permit) overview explains the process. To file, you need your Minnesota Tax ID number and your e-Services login. Have your records for the period ready: gross receipts excluding sales tax, and the amounts of general rate, local, and special rate taxes you collected. If you owe use tax, you also report it by state rate, local, and variable rate amounts. For wholesale sales, see our [Minnesota resale certificate](/resale-certificates/minnesota) guide for what to collect from buyers. The Department notes that most taxpayers use the same accounting method for sales tax as for income tax. Under the cash method you report when payment is received; under the accrual method you report on the invoice date. Using an alternate method requires written approval from the Department. ## Step-by-step: filing a Minnesota return in e-Services 1. **Log in to e-Services** with your credentials and Minnesota Tax ID number. 2. **Select the return** for the period you are filing. 3. **Enter gross receipts.** Report your gross sales for the period, excluding sales tax. 4. **Enter the tax collected.** Report the amounts collected at the general rate, the local rate, and any special rate. 5. **Report use tax if you owe it.** Enter the state rate, local, and variable rate amounts. 6. **Review, submit, and pay.** Submit the return electronically, then make your payment. Filing in Minnesota plus other states? Kintsugi files and remits for you, from $75 per filing, with free monitoring. [Book a demo](/kintsugi-demo) or [start free](https://auth.trykintsugi.com/en/signup). ## Local and destination-based rate pitfalls Minnesota's general state sales tax rate is 6.875%. Some cities and counties also have local sales and use taxes, and the Department says all sellers, regardless of location, must collect local tax based on where the customer receives the taxable product or service. When a customer directs the seller to ship to a location, tax is based on where the item is delivered. The Department offers a Sales Tax Rate Calculator for one or two addresses, an interactive rate map, and a downloadable ZIP code spreadsheet for bulk lookups. Look up each delivery address rather than reusing one rate for every sale. Our [Minnesota sales tax calculator](/us-sales-tax-calculator/minnesota) shows current rates by location. ## Due dates and the weekend rule For 2026, the Department publishes these due dates (you can also see them on our [Minnesota sales tax due dates](/sales-tax-due-dates#minnesota) page): | Return period | Due date | | --- | --- | | December 2025 (monthly and quarterly) | January 20, 2026 | | Annual (calendar year 2025) | February 5, 2026 | | January 2026 | February 20, 2026 | | February 2026 | March 20, 2026 | | March 2026 (monthly and quarterly) | April 20, 2026 | | April 2026 | May 20, 2026 | | May 2026 | June 22, 2026 | | June 2026 (monthly and quarterly) | July 20, 2026 | | July 2026 | August 20, 2026 | | August 2026 | September 21, 2026 | | September 2026 (monthly and quarterly) | October 20, 2026 | | October 2026 | November 20, 2026 | | November 2026 | December 21, 2026 | | December 2026 (monthly and quarterly) | January 20, 2027 | | Annual (calendar year 2026) | February 5, 2027 | The Department's table lists the next business day when the 20th falls on a weekend: the May return is due June 22 and the November return is due December 21. Use the listed date, since the Department says you may not receive a reminder notice before a return is due. ## Filing a zero return You must file even if you had no business activity. The Department states that if you had no taxable sales during a filing period, you must still file a zero return. File it online in e-Services like any other return. ## Amending a return To correct a filed return, log in to e-Services and select **Change a Return**. You provide your name, phone number, and the reason for the change, then enter the total amount of taxable sales or purchases due after your adjustments, not just the difference from the original amount. To amend several periods at once, you can amend each return individually or use Form ST11-MPA, the Sales and Use Tax Multiple Period Amended Return. You have up to 3.5 years from the date the original return was due, or two years from the date the tax was paid, to file an amended return. All amended returns are subject to review or audit, so keep your supporting documentation. ## Payment methods - **Bank account (online):** Payment directly from a U.S. bank account through the Department's online services. The payment is considered received on the payment date shown on your confirmation page. - **ACH credit:** You start the payment through your bank. Your bank may charge a fee. - **Check or money order:** Requires a payment voucher printed from the Department's Payment Voucher System. - **Credit or debit card:** Processed through U.S. Bank with a convenience fee of 1.25% of the payment for debit cards and 2.15% for credit cards. - **Cash:** In person only, at the Department of Revenue in St. Paul. - **Bank wire:** Direct transfer from your business bank account. Contact the Department for details. Electronic payment is required once you have paid more than $10,000 of any one tax during the state's previous fiscal year (July 1 to June 30). The Department sends a notice when it becomes mandatory, and it continues in later years. Paying by check, cash, or money order when electronic payment is required can bring a 5% penalty, even if the payment arrives by the due date. ## Penalties and interest for late payment For 2026, the Department lists these penalties and interest rates for business taxes: - **Late filing:** 5% of any tax not paid by the regular due date. - **Late payment (sales tax):** 5% of any tax not paid by the regular due date, plus another 5% for each additional 30 days, or fraction of 30 days, the tax is not paid in full, to a maximum of 15%. - **Missing return:** 5% of the unpaid tax or $100, whichever is greater. - **Wrong payment method:** 5% if electronic payment is required and you do not use it. - **Repeat late filing or payment:** 25% of the tax for each late period, after a warning letter. - **Interest:** 7% annually on unpaid tax and penalties, from the due date until paid in full. A filing extension does not extend the payment deadline; the tax is still due by the original date. The Department also publishes information on abating penalties if you have a qualifying reason. ## Common mistakes to avoid - **Skipping zero returns.** Every assigned period needs a return, even with no taxable sales. - **Using one rate for every sale.** Local taxes apply based on where the customer receives the item, so look up each address. - **Assuming the 20th is always the due date.** Check the Department's table for weekend adjustments. - **Missing the electronic payment switch.** Once you pass $10,000 in a fiscal year, paying by check can cost a 5% penalty. - **Amending with only the difference.** The amended return takes the total amount after adjustments. - **Counting only dollars toward nexus.** Minnesota also counts 200 or more retail sales, regardless of dollar amount. ## More state filing guides Filing in more than one state? These step-by-step guides cover the portals, due dates, and penalties in other states. See them all in our [state-by-state guide to filing sales tax online](/blog/how-to-file-sales-tax-online-by-state). - [How to file Illinois sales tax online](/blog/how-to-file-illinois-sales-tax-online) - [How to file Ohio sales tax online](/blog/how-to-file-ohio-sales-tax-online) - [How to file Washington sales tax online](/blog/how-to-file-washington-sales-tax-online) ## Let Kintsugi file for you If you sell in Minnesota and other states, [Kintsugi's sales tax filing software](/product/sales-tax-filing-software) prepares and files returns on each state's assigned schedule and remits payment. Monitoring across every US state is free, so you know when you cross a threshold. Filing starts at $75 per filing or registration, with no per-state subscription. See [pricing](/pricing), [start free](https://auth.trykintsugi.com/en/signup), or [book a demo](/kintsugi-demo). ## Frequently asked questions ### What form do I use to file Minnesota sales tax? The Sales and Use Tax return, filed online in e-Services. ### When is Minnesota sales tax due? Monthly returns are due on the 20th of the following month. Quarterly returns are due April 20, July 20, October 20, and January 20. Annual returns are due February 5 of the following year. ### Do I have to file if I had no sales? Yes. If you had no taxable sales in a filing period, you must still file a zero return. ### How do I amend a Minnesota sales tax return? Log in to e-Services and select Change a Return. You have up to 3.5 years from the original due date, or two years from the date the tax was paid. ### What is the economic nexus threshold in Minnesota? 200 or more retail sales, or more than $100,000 in retail sales, shipped to Minnesota over 12 consecutive months. ### What is the penalty for filing Minnesota sales tax late? Late payment carries a 5% penalty, plus another 5% for each additional 30 days, up to 15%. Interest is 7% annually for 2026. ## Sources Checked September 29, 2026. - Minnesota Department of Revenue, [Sales and use tax](https://www.revenue.state.mn.us/sales-and-use-tax) - Minnesota Department of Revenue, [Filing returns and recordkeeping](https://www.revenue.state.mn.us/guide/filing-information) - Minnesota Department of Revenue, [Sales tax return filing due dates](https://www.revenue.state.mn.us/sales-tax-return-filing-due-dates) - Minnesota Department of Revenue, [Amending a sales tax return](https://www.revenue.state.mn.us/guide/amending-sales-tax-return) - Minnesota Department of Revenue, [Payment information](https://www.revenue.state.mn.us/guide/payment-information) - Minnesota Department of Revenue, [Make a payment](https://www.revenue.state.mn.us/make-payment) - Minnesota Department of Revenue, [Taxes and rates](https://www.revenue.state.mn.us/guide/taxes-and-rates) - Minnesota Department of Revenue, [Penalties and interest for businesses](https://www.revenue.state.mn.us/penalties-and-interest-businesses) - Minnesota Department of Revenue, [Who needs to register](https://www.revenue.state.mn.us/guide/who-needs-register) - Minnesota Department of Revenue, [Sales tax for remote sellers](https://www.revenue.state.mn.us/sales-tax-faqs-remote-sellers)