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03/03/16
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Information for sellers and event operators <br />Operators/organizers of craft, antique, coin, <br />stamp or comic book shows; flea markets; <br />convention exhibit areas; or similar events <br />are required by Minnesota law to get written <br />evidence that persons who do business at <br />the show or event have a valid Minnesota <br />tax ID number. <br />If a seller is not required to have a Minne- <br />sota tax ID number, the seller must give the <br />operator a written statement that items <br />offered for sale are not subject to sales tax. <br />All operators (including operators of <br />community sponsored events and nonprofit <br />organizations) must obtain written evidence <br />from sellers. <br />Sales tax registration <br />To register for a Minnesota tax ID number, <br />call 651-282-5225. <br />A registration application (Form ABR) is <br />also available on our website at <br />www.taxes.state.mn.us. <br />Information and assistance <br />If you have questions or want fact sheets on <br />specific sales -tax topics, call 651-296-6181. <br />TTY: Call 711 for Minnesota Relay. <br />Most sales tax forms and fact sheets are also <br />available on our website at <br />www.taxes.state.mn.us. <br />For information related to sellers and event <br />operators, see Fact Sheet #148, Special Event <br />Exhibitors and Operators. <br />We'll provide information in other formats <br />upon request to persons with disabilities. <br />
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