Information for sellers and event operators
Operators/organizers of craft, antique, coin,
Sales tax registration
Information and assistance
stamp or comic book shows; flea markets;
To register for a Minnesota tax ID number,
If you have questions or want fact sheets on
convention exhibit areas; or similar events
call 651-282-5225.
specific sales tax topics, call 651-296-6181.
are required by Minnesota law to get written
A registration application (Form ABR) is
Most sales tax forms and fact sheets are also
evidence that persons who do business at
also available on our website at
available on our website at
the show or event have a valid Minnesota
tax ID number.
For information related to sellers and event
If a seller is not required to have a Minnesota
operators, see Fact Sheet #148, Selling Event
tax ID number, the seller must give the
Exhibitors and Operators.
operator a written statement that items
We’ll provide information in other formats
offered for sale are not subject to sales tax.
upon request to persons with disabilities.
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.