--- title: "Do I need a seller's permit to sell on eBay in Minnesota?" description: "Minnesota: a marketplace seller with a physical presence there registers (free), per its Streamlined Sales Tax entry. Flea market booths are taxable." canonical: https://resellerindex.com/tax/sellers-permit/minnesota/ last_updated: 2026-10-23 publisher: "The Reseller Index" --- [Taxes](https://resellerindex.com/tax/) / [Seller's permits by state](https://resellerindex.com/tax/sellers-permit/) / Minnesota # Do I need a seller's permit to sell on eBay or Poshmark in Minnesota? Yes, if you are based in Minnesota: Minnesota's entry in the Streamlined Sales Tax Governing Board's marketplace seller chart says a marketplace seller with a physical presence in Minnesota must register and file, while one with no presence that sells only through a marketplace required to collect doesn't. Registering for a Minnesota Tax ID Number is free and it never expires; direct sales at flea markets, craft fairs or your own site are your own taxable sales, and the Department says anyone who pays to sell at such an event is in business and must collect tax. Minnesota calls it a Minnesota Tax ID Number (sales and use tax account), issued by the Minnesota Department of Revenue. General information, not tax or legal advice. Check with a tax professional about your own situation. Checked against the official pages listed below on Oct 23, 2026. ## Minnesota in short - **Sell only on marketplaces that collect the tax:** Yes: the state says to register - **Also sell direct (own site, Facebook, flea market):** Yes: the state says to register; no fee - **Resale certificate:** Certificate of Exemption (ST3) - **Garage and occasional sales:** Exempt: a personal sale that happens once or infrequently, not of business inventory - **Where to register:** [Minnesota Business Tax Registration (online), or by phone](https://www.revenue.state.mn.us/guide/registering-your-business) ## If you sell only on eBay, Poshmark and other marketplaces Minnesota's answer in the Streamlined Sales Tax marketplace seller chart (updated June 22, 2020): a seller who only sells through a marketplace required to collect doesn't register if it has no physical presence in Minnesota, but does if it has one. The Department's own guide says anyone with a taxable presence must register, including a physical location, property or inventory in Minnesota, or business activity there on at least four days in 12 months. A seller of only nontaxable items doesn't need a sales tax account. The rule: Minnesota Revenue Notice #19-03 (physical presence nexus standards), as cited in the Department's guide. > "Yes, if the marketplace seller has physical presence in Minnesota." Streamlined Sales Tax Governing Board, [Marketplace Seller State Guidance](https://www.streamlinedsalestax.org/for-businesses/marketplace-sellers), Minnesota (updated 6/22/2020): Is a seller who only sells through a Marketplace required to register and file returns? > "Marketplace providers are never engaged in isolated and occasional sales and must collect and remit sales tax on all taxable sales made through the marketplace." Minnesota Department of Revenue, [Sales Tax Fact Sheet 132, Isolated and Occasional Sales (revised July 2023)](https://www.revenue.state.mn.us/sites/default/files/2023-07/fs132.pdf), Trade or Business, examples Minnesota's state general sales tax rate is 6.875%, plus local sales taxes in some areas, and the Department lists food, clothing and drugs among goods exempt by law. Since October 1, 2019, out-of-state marketplace providers over the thresholds collect state and local tax on sales they facilitate; a marketplace provider is never engaged in isolated or occasional sales. Sources: [Marketplace Seller State Guidance](https://www.streamlinedsalestax.org/for-businesses/marketplace-sellers); [Who Needs to Register?](https://www.revenue.state.mn.us/guide/who-needs-register); [Taxes and Rates](https://www.revenue.state.mn.us/guide/taxes-and-rates); [Sales Tax for Marketplace Providers](https://www.revenue.state.mn.us/sales-tax-marketplace-providers); [Nontaxable Sales](https://www.revenue.state.mn.us/guide/nontaxable-sales); [Sales Tax Fact Sheet 132, Isolated and Occasional Sales (revised July 2023)](https://www.revenue.state.mn.us/sites/default/files/2023-07/fs132.pdf). ## If you also sell direct: your own site, Facebook, flea markets, consignment Sales at selling events (antique shows, craft fairs, coin, comic and stamp shows, flea markets) are taxable: anyone who pays to sell at one is considered to be in business and must collect tax on all taxable retail sales. A retailer making marketplace and other sales collects on the sales the marketplace doesn't. - **Fee:** Free: the Department says registration is free. - **Renewal:** None: the Minnesota Tax ID doesn't expire until you ask for it to be cancelled. - **Register:** [Minnesota Business Tax Registration (online), or by phone](https://www.revenue.state.mn.us/guide/registering-your-business) > "Registration is free. Your Minnesota Tax ID never expires until you request for it to be cancelled." Minnesota Department of Revenue, [Sales Tax for Marketplace Providers](https://www.revenue.state.mn.us/sales-tax-marketplace-providers), Registration > "Before you make any taxable sales in Minnesota, you must register for a Minnesota Tax ID Number and a Sales and Use Tax account." Minnesota Department of Revenue, [Registering Your Business](https://www.revenue.state.mn.us/guide/registering-your-business) > "Any person who pays consideration of any kind to sell at such an event is considered to be in the business and must collect sales tax on all retail sales of taxable items." Minnesota Department of Revenue, [Sales Tax Fact Sheet 132, Isolated and Occasional Sales (revised July 2023)](https://www.revenue.state.mn.us/sites/default/files/2023-07/fs132.pdf), Selling Events Sources: [Sales Tax Fact Sheet 132, Isolated and Occasional Sales (revised July 2023)](https://www.revenue.state.mn.us/sites/default/files/2023-07/fs132.pdf); [Sales Tax for Marketplace Providers](https://www.revenue.state.mn.us/sales-tax-marketplace-providers); [Sales Tax FAQs for Remote Sellers](https://www.revenue.state.mn.us/sales-tax-faqs-remote-sellers); [Registering Your Business](https://www.revenue.state.mn.us/guide/registering-your-business). ## Resale certificate: buying inventory without paying sales tax - **The form:** [Certificate of Exemption (ST3)](https://www.revenue.state.mn.us/sites/default/files/2026-06/st3-26.pdf) - **Do you need your own permit to give one?** Not in every case: see the state's rule below A buyer for resale gives the seller Form ST3 with reason H (Resale), as a blanket certificate unless marked for a single purchase. It asks for the buyer's state Tax ID Number and state of issue, or a FEIN if the buyer has no state Tax ID, or a driver's license or state ID number if it has neither; a buyer may use its own certificate if it has all the required details. Certificates don't expire unless the information changes; the Department recommends updating them every three to four years. Also accepted: The Department accepts a purchaser's own exemption certificate if it includes every item the Department lists (name and address, ID number, business type, reason, signature). ### Thrift stores, estate sales and yard sales The Department says sales of personal items between individuals are usually exempt isolated or occasional sales, including garage sales and estate sales of household goods that meet its conditions; its example of used books sold on consignment at a retail store that sets the price is a taxable sale, and whoever collects the payment charges the tax. ### Misusing a certificate The Department may apply a penalty of $100 to each transaction in which an exemption certificate is misused to evade sales tax. > "If an exemption certificate is misused to evade paying sales tax, we may apply a penalty of $100 to each transaction of misuse." Minnesota Department of Revenue, [Nontaxable Sales](https://www.revenue.state.mn.us/guide/nontaxable-sales), Exemption Certificates Sources: [Form ST3, Certificate of Exemption (Rev. 6/26)](https://www.revenue.state.mn.us/sites/default/files/2026-06/st3-26.pdf); [Nontaxable Sales](https://www.revenue.state.mn.us/guide/nontaxable-sales); [Sales Tax Fact Sheet 132, Isolated and Occasional Sales (revised July 2023)](https://www.revenue.state.mn.us/sites/default/files/2023-07/fs132.pdf). ## Garage sales, yard sales and other occasional sales Exempt: a personal sale that happens once or infrequently, not of business inventory. Selling your personal belongings at a garage sale or by word of mouth, ads or notices is not taxable if you aren't in the business of making retail sales and sell no business assets or inventory. Someone who sells regularly and buys items intending to resell them is a retail seller, taxable on all taxable items. The exemption never covers sales through a marketplace provider, sales of inventory, or sales at selling events such as flea markets. The rule: [Minnesota Sales Tax Fact Sheet 132, Isolated and Occasional Sales (revised July 2023)](https://www.revenue.state.mn.us/sites/default/files/2023-07/fs132.pdf). > "A person sells items regularly and purchases the items with intentions to resell them. They are considered a retail seller." Minnesota Department of Revenue, [Sales Tax Fact Sheet 132, Isolated and Occasional Sales (revised July 2023)](https://www.revenue.state.mn.us/sites/default/files/2023-07/fs132.pdf), Garage Sales and Personal Sales (table) Sources: [Sales Tax Fact Sheet 132, Isolated and Occasional Sales (revised July 2023)](https://www.revenue.state.mn.us/sites/default/files/2023-07/fs132.pdf). ## Worked examples ### Duluth marketplace seller storing inventory at home Your home base and inventory are a physical presence in Minnesota, so under the state's Streamlined chart entry you register (free) and file, even though a marketplace required to collect handles the tax on your sales through it. ### One craft fair, with a $40 booth fee Paying to sell at the event puts you in business for that event under Fact Sheet 132, so you collect Minnesota sales tax on your taxable sales there, even if it's your only show of the year. A $40 taxable sale carries $2.75 at the 6.875% state rate ($40 x 0.06875), plus any local tax where the fair is. ### Consigning books at a used bookstore The Department's own example: a person sells used books on consignment at a retail store, and under the contract the store sets the price. The sale is taxable, and the Department says the person collecting the payment is responsible for charging the tax. ### Reselling only clothing The Department lists clothing among goods exempt by law and says a seller of only nontaxable items doesn't need a sales tax account. Check the Department's clothing guide for items that are taxed (it has exceptions) before relying on this. ## Edge cases and details - Estate sales of household goods are nontaxable isolated sales only if title passes directly from owner to buyer, the seller carries no insurance on the goods, and seller and owner have a written agreement; consigning goods or selling at a selling event makes the sales taxable. - Consignment sales are untaxed only if title passes directly from owner to buyer, payment doesn't go through the retailer's accounts, the retailer doesn't insure the goods, and the owner keeps the right to accept or reject offers. - Doing business in Minnesota on at least four days in a 12-month period creates taxable presence, per the Department's guide (Revenue Notice #19-03). - A remote seller counts sales from all sources, including marketplaces, toward the Small Seller Exception ($100,000 or 200 retail sales in 12 months), then collects only on sales no marketplace collects for it. ## What to do 1. Based in Minnesota: register for a free Minnesota Tax ID Number, unless everything you sell is nontaxable (the Department's guide), and keep marketplace sales records. 2. Selling at flea markets, shows or fairs: collect tax on taxable sales there; the booth fee itself puts you in business for that event. 3. Buying inventory for resale: give suppliers Form ST3 with reason H, Resale. 4. Selling clothing or other possibly exempt goods: check the Department's item guides, or a tax professional, before deciding you have nothing to collect. ## Common questions ### Is it free to register for Minnesota sales tax? Yes. The Department says registration is free and the Tax ID never expires until you ask to cancel it. ### Do I collect Minnesota sales tax at a garage sale? Not on personal belongings, if you're not in the business of selling and sell no business assets or inventory. Buying items to resell makes you a retail seller. ### Is clothing taxable in Minnesota? The Department lists clothing among goods exempt by law, with a separate guide for the exceptions. ### What is the penalty for misusing a Minnesota exemption certificate? The Department may apply a $100 penalty to each transaction in which a certificate is misused to evade sales tax. ## Related - [Seller's permits by state: marketplace-only sellers, resale certificates and garage sales on one table](https://resellerindex.com/tax/sellers-permit/) - [Minnesota: marketplace sales tax and 1099-K rules](https://resellerindex.com/tax/states/minnesota/) - [Maryland: do you need a seller's permit?](https://resellerindex.com/tax/sellers-permit/maryland/) - [Mississippi: do you need a seller's permit?](https://resellerindex.com/tax/sellers-permit/mississippi/) - [Form 1099-K for resellers: the federal test](https://resellerindex.com/guides/1099-k-for-resellers/) - [Do eBay's fees apply to the sales tax a buyer pays?](https://resellerindex.com/guides/ebay-fees-on-sales-tax/) - [Where each selling app keeps its sales report](https://resellerindex.com/guides/sales-reports-for-taxes/) ## General information, not tax or legal advice This page summarizes Minnesota's own published pages, rules and statutes as read on Oct 23, 2026. It doesn't say whether you must register, what you should file or whether you owe tax: that turns on your own sales, where you sell and what you buy. Rules change. Check with a tax professional, or ask the Minnesota Department of Revenue directly. ## Sources Official pages this page is built from, with the day each was read. - Streamlined Sales Tax Governing Board: [Marketplace Seller State Guidance](https://www.streamlinedsalestax.org/for-businesses/marketplace-sellers), dated Jun 22, 2020; read Oct 23, 2026. Minnesota entry: register if physical presence; not otherwise. - Minnesota Department of Revenue: [Who Needs to Register?](https://www.revenue.state.mn.us/guide/who-needs-register), dated Jan 21, 2025; read Oct 23, 2026. Taxable presence list; nontaxable-only sellers needn't register. - Minnesota Department of Revenue: [Sales Tax for Marketplace Providers](https://www.revenue.state.mn.us/sales-tax-marketplace-providers), dated Mar 1, 2023; read Oct 23, 2026. Provider rules since October 1, 2019; free registration; Tax ID never expires. - Minnesota Department of Revenue: [Sales Tax FAQs for Remote Sellers](https://www.revenue.state.mn.us/sales-tax-faqs-remote-sellers), dated Mar 13, 2026; read Oct 23, 2026. Small Seller Exception counts all sources; marketplace collects on its sales. - Minnesota Department of Revenue: [Sales Tax Fact Sheet 132, Isolated and Occasional Sales (revised July 2023)](https://www.revenue.state.mn.us/sites/default/files/2023-07/fs132.pdf); read Oct 23, 2026. Garage, estate, consignment and selling-event rules; marketplaces never occasional. - Minnesota Department of Revenue: [Nontaxable Sales](https://www.revenue.state.mn.us/guide/nontaxable-sales), dated Aug 9, 2023; read Oct 23, 2026. Exempt goods incl. clothing; exemption certificate contents; $100 misuse penalty. - Minnesota Department of Revenue: [Form ST3, Certificate of Exemption (Rev. 6/26)](https://www.revenue.state.mn.us/sites/default/files/2026-06/st3-26.pdf); read Oct 23, 2026. Form text and instructions: resale reason, ID numbers, blanket use. - Minnesota Department of Revenue: [Registering Your Business](https://www.revenue.state.mn.us/guide/registering-your-business), dated Jan 16, 2024; read Oct 23, 2026. Register for a Minnesota Tax ID Number and sales tax account before taxable sales; online or by phone. - Minnesota Department of Revenue: [Taxes and Rates](https://www.revenue.state.mn.us/guide/taxes-and-rates), dated Apr 2, 2026; read Oct 23, 2026. State general rate 6.875% plus local taxes. Subscribe: https://resellerindex.com/subscribe/ --- The Reseller Index Researched and drafted with AI assistance from each platform's and carrier's own published pages. A full-time reseller runs The Reseller Index and will edit every newsletter issue once the newsletter starts. Every number links to its source and carries the date we checked it. Spot an error? [Tell us](https://resellerindex.com/corrections/) and we'll fix it in the public corrections log. General information, not tax, legal or financial advice. Not affiliated with or endorsed by eBay, Amazon, Mercari, Poshmark, Depop, Whatnot, Etsy, TikTok Shop, USPS, the IRS or the software companies whose prices we track; their names belong to them. Each page shows the date its own rates were last checked. Sponsored placements are always labeled "Sponsored". © 2026 The Reseller Index. No trackers, no ad cookies.