Sales Tax Permit — Minnesota (Department of Revenue)
Minnesota restaurants must register with the Department of Revenue for sales tax; prepared food is taxable and alcohol carries an added 2.5% liquor gross receipts tax.
What it is. Registration with the Minnesota Department of Revenue to collect and remit sales tax on taxable sales, including prepared food and beverages. Beer, wine, and liquor sold under an intoxicating liquor license are subject to the 6.875% state general sales tax plus a 2.5% liquor gross receipts tax, plus any applicable local taxes.
Who issues it. Minnesota Department of Revenue (State layer).
When you need it. Before making taxable sales.
How to apply. Register for a Minnesota Tax ID / sales tax account through the Department of Revenue.
Fees. No state fee to register — see source (⟢ VERIFY).
What SpoonSeal tracks. The document(s) you upload for this requirement, with automatic renewal/expiration tracking (Current, Due Soon, Expired). Where the city publishes health-inspection results (e.g., NYC and Chicago), SpoonSeal syncs them automatically; elsewhere they can be added manually.
References
- Minnesota Department of Revenue — Licensing Information — https://www.revenue.state.mn.us/guide/licensing-information — Official source last checked: 2026-07-02
- Minnesota Department of Revenue — Sales: Beverages — https://www.revenue.state.mn.us/guide/sales-liquor — Official source last checked: 2026-07-02
Stay ahead of this requirement
SpoonSeal stores your documents, tracks expirations, and reminds you before anything lapses — so you are always inspection-ready.
Get started free →This guide is informational and not legal advice. Always confirm current requirements with the official agency linked above.