| Revenue threshold | $100,000 |
| Transaction threshold | 200 transactions |
| Logic | Revenue or transactions |
| Measurement period | trailing 12 months |
| Effective date | 2018-10-01 |
| Current revenue | $2,137 |
| Current transactions | 20 |
| Threshold % | 10.0% |
Minnesota (MN)
None · 10% of threshold
| Phone | (651) 296-6181 |
| Website | https://www.revenue.state.mn.us/ |
| Filing portal | https://www.mndor.state.mn.us/tp/eservices/ |
Bars show Minnesota revenue per period. Red dashed line is the revenue threshold ($100,000), for trailing 12 months states, that's the per-window target, so single-month bars exceeding it would obviously be over.
Yearly totals
| Year | Revenue | Transactions | % of threshold |
|---|---|---|---|
| 2026 | $1,679 | 15 | 1.7% |
| 2025 | $799 | 8 | 0.8% |
Minnesota exempts clothing from sales tax. General clothing/footwear exempt. Fur, jewelry, handbags, watches, sports/protective equipment taxable.
No filings recorded for Minnesota.