Marketplace Nexus: In May 2017, as part of a general revenue law, Minnesota passed a first-in-the-nation law that requires platform, or “marketplace,” retailers to collect sales tax on sales made on the platform by third-party sellers. The requirement will take effect the sooner of July 1, 2019, or when the U.S. Supreme Court modifies its ruling in Quill Corp. v. North Dakota.
See more about Minnesota Statute 297A.66.
Read the full text of Minnesota Statute 297A.66.
Click-Through Nexus: In May 2013, the Minnesota state legislature passed, as part of an omnibus tax bill, legislation that will require out-of-state sellers to collect state sales taxes if they 1) use in-state sales affiliates and 2) make more than 100 sales to Minnesota residents or generate more than $100,000 in sales to Minnesota residents. The law took effect on July 1, 2013.
