Basic Sales and Use Tax in St. Paul, MN

This course is an introduction to sales and use taxes in Minnesota. It is designed for business owners, bookkeepers, purchasing agents, and accountants who need a working knowledge of the law and how to meet their obligations.

Course Objectives

After completing this course you will be able to:

• Apply the basic sales and use tax concepts for Minnesota and its local taxing jurisdictions to your business.

• Recognize the exceptions to the "rule" and the exemptions available.

• Identify how to use and when to accept an exemption certificate.

• Distinguish how sales and use tax law applies to different types of businesses and their business activities.

• Identify the documentation necessary for sales and use tax records and returns.

• List several resources that answer your sales and use tax questions.