Minnesota Form St101 PDF Details

Navigating the complexities of sales tax nexus in Minnesota requires a nuanced understanding of specific criteria and activities that may subject a business to state sales tax obligations. The Minnesota ST101 Business Activity Questionnaire is a comprehensive form designed to aid businesses and the Minnesota Department of Revenue in determining whether a business has a sales tax nexus within the state. This form is critical for any business that has dealings in Minnesota, as it covers a wide array of questions regarding the nature of business operations, including but not limited to, the registration with the Secretary of State, types of taxes filed, engagement in retail sales, and the presence of offices or representatives within the state. Furthermore, it delves into details such as marketing strategies, distribution channels, and the nature of contractual agreements or property interests held within Minnesota. The questionnaire is thorough, requesting information on prior business names, the principal product or service, and the intricacies of fulfilment processes for Minnesota-based sales. It even extends to the operational aspects such as the use of vehicles for delivery within the state, ownership or leasing of physical locations, and the extent of employee-based activities within Minnesota. This meticulous form serves as a pivotal tool for businesses to assess their tax-related responsibilities in the state, emphasizing the importance of understanding the legal and operational footprint that may establish a sales tax nexus. For any business operating in or considering expansion into Minnesota, submitting the ST101 form is not just a procedural step but a crucial evaluation to ensure compliance with state tax regulations.

QuestionAnswer
Form NameMinnesota Form St101
Form Length1 pages
Fillable?No
Fillable fields0
Avg. time to fill out15 sec
Other namesve, ty, yees, retur

Form Preview Example

ST101

Minnesota Business Activity Questionnaire for Determining Sales Tax Nexus

Legal฀name฀of฀business

 

 

 

 

 

 

 

 

Federal฀employer฀ID฀number฀(FEIN)

Date฀income฀year฀ends

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Home฀office฀mailing฀address

 

 

 

 

 

 

 

 

Phone

Fax

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

City

 

 

 

 

 

 

 

State Zip฀code

Web฀address

Email฀address

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Type฀of฀business

 

 

 

 

 

 

 

 

 

 

 

State/year฀of฀incorporation฀or฀organization

Year฀of฀subchapter฀S฀election

 

 

฀Corporation

 

฀S฀corporation

 

฀Partnership

 

 

฀Other

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

If฀S฀corporation฀or฀partnership,฀enter:

 

 

 

 

 

 

 

 

 

 

 

 

 

Number฀of฀shareholders฀or฀partners฀

 

 

 

 

Percentage฀ownership฀of฀the฀partner/shareholder฀owning฀the฀largest฀share

 

 

%

 

 

 

 

 

 

 

Prior฀business฀names฀and฀dates฀of฀incorporation฀or฀organization,฀if฀any

 

 

 

 

Principal฀product฀or฀service

Brand฀names฀of฀products฀or฀services

States฀or฀countries฀from฀where฀products/services฀are฀marketed฀or฀shipped

Answer all questions with regard to the business listed above. Attach additional sheets if necessary to explain your answers. Enclose a copy of your most recent annual report.

Section A

1 Are฀you฀registered฀with฀the฀Secretary฀of฀State฀to฀do฀business฀in฀Minnesota฀? ฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.

 

฀Ye s

 

฀No

If฀yes,฀enter฀the฀date. ฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.

 

/

 

/

 

 

 

 

2Check฀the฀tax฀types฀for฀which฀you฀ha ve฀filed฀a฀Minnesota฀retur n.฀Enter฀the฀years฀filed฀and฀FEIN฀if฀different฀from฀abo ve.

Corporation฀franchise฀tax. ฀.฀.฀.฀.฀.฀.฀.฀.฀.฀. From฀

 

฀to฀

 

.฀FEIN

 

 

 

 

S฀corporation฀income฀tax. ฀.฀.฀.฀.฀.฀.฀.฀.฀.฀. From฀

 

฀to฀

 

.฀FEIN

 

 

 

 

Partnership฀income฀tax. ฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀. From฀

 

฀to฀

 

.฀FEIN

 

 

 

 

Sales/use฀tax. ฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀. From฀

 

฀to฀

 

.฀FEIN

 

 

 

 

Withholding฀tax/unemployment฀tax. ฀.฀.฀. From฀

 

฀to฀

 

.฀FEIN

 

 

 

 

3 Have฀you฀made฀Minnesota฀retail฀sales฀of฀products?฀If฀yes, ฀what฀types฀of฀products฀or฀ser vices฀have฀you฀sold?.

฀Ye s

฀No

4Have฀you฀sold฀products฀by฀mail-order฀or฀Internet฀to฀Minnesota฀consumer s?฀If฀yes,฀what฀types฀of฀products

 

have฀you฀sold?. ฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.

฀Ye s

฀No

5

Do฀you฀have฀a฀regional฀office฀ser ving฀Minnesota?฀If฀yes,฀enter฀the฀office฀location฀and฀the฀states฀it฀ser ves. ฀.฀.฀.

฀Ye s

฀No

 

Location฀

 

State(s)฀

 

 

 

 

6

Is฀your฀business฀listed฀in฀a฀Minnesota฀phone฀directory?฀If฀yes,฀enter฀city฀and฀phone฀number. ฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.

฀Ye s

฀No

 

City฀

 

 

Phone฀

 

 

 

 

7Do฀you฀have฀an฀employee(s)฀working฀for฀your฀business฀in฀Minnesota?

 

If฀yes,฀enter฀dates฀worked ฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀. From฀

 

/

 

/

 

฀฀to

 

/

 

/

 

8

Enter฀the฀date฀you฀began฀marketing฀or฀shipping฀your฀products/services฀in฀Minnesota

฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.

 

/

 

/

 

9

List฀the฀states฀from฀which฀Minnesota฀destination฀sales฀are฀shipped฀or฀delivered, ฀and฀answer฀the

 

 

 

 

 

 

 

following฀questions.฀Attach฀a฀separate฀sheet฀if฀necessar y.

 

 

 

 

 

 

 

 

 

 

 

a. Do฀you฀have฀a฀distribution฀center฀located฀in฀Minnesota? ฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.

 

฀Ye s

 

฀No

 

b. Describe฀your฀fulfillment฀process฀for฀Minnesota฀destination฀sales.

 

 

 

 

 

 

 

 

 

 

c. To฀whom฀do฀you฀refer฀your฀customers฀for฀ser vicing?฀Provide฀name,฀address฀and฀phone฀number.

Continued

(Rev.฀10/13)

Minnesota฀Business฀Activity฀Questionnaire—Sales฀Tax฀Nexus

 

1

10

Have฀products฀been฀sent฀to฀Minnesota฀in฀returnable฀containers?

฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.

฀Ye s

฀No

 

If฀yes:

 

 

 

 

 

 

a. Do฀you฀retain฀ownership฀of฀the฀containers? ฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.

฀Ye s

฀No

 

b. Do฀you฀charge฀a฀deposit฀on฀the฀containers? ฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.

฀Ye s

฀No

11

Check฀the฀activities฀performed฀using฀vehicles฀owned฀or฀leased฀b y฀the฀business.

 

 

 

Enter฀the฀years฀performed฀and฀frequency.

 

 

 

 

 

 

Deliver฀merchandise฀to฀Minnesota฀locations. ฀.฀.฀.฀.฀. Years

 

 

฀Frequency

 

 

 

 

 

 

 

 

 

 

Pick฀up฀own฀merchandise฀for฀retur n

 

 

 

 

 

 

to฀out-of-state฀locations. ฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀. Years

 

 

฀Frequency

 

 

 

 

Pick฀up฀products฀owned฀by฀another฀business ฀.฀.฀.฀.฀. Years

 

 

฀Frequency

 

 

 

 

 

 

 

 

 

 

Pick฀up฀merchandise฀from฀one฀Minnesota฀location

 

 

 

 

 

 

for฀delivery฀to฀another฀Minnesota฀location ฀.฀.฀.฀.฀.฀.฀. Years

 

 

฀Frequency

 

 

 

 

Have฀vehicle฀driver฀or฀passenger(s)฀mak e฀sales ฀.฀.฀. Years

 

 

฀Frequency

 

 

 

 

 

 

 

 

 

12

Do฀you฀own฀or฀lease฀terminals฀or฀fuel฀facilities฀in฀Minnesota?฀If฀yes,฀enter฀location ฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.

฀Ye s

฀No

13Enter฀names,฀addresses฀and฀phone฀number s฀of฀your฀three฀largest฀Minnesota฀customer s. a.฀

b.฀

c.฀

14Enter฀your฀Minnesota฀destination฀sales฀(sales,฀gross฀earnings฀or฀receipts)฀for฀each฀of฀the฀past฀three฀year s.

yr

 

฀$

 

yr

 

฀$

 

yr

 

฀$

15Enter฀your฀total฀company฀sales฀(sales,฀gross฀earnings฀or฀receipts)฀for฀each฀of฀the฀past฀three฀year s.

yr ฀$yr ฀$yr ฀$

Section B

1

Has฀your฀business฀at฀any฀time฀had฀an฀office,฀agency,฀warehouse฀or฀other฀place฀of฀business฀in฀Minnesota? ฀.฀.

฀Ye s

฀No

 

If฀yes,฀enter฀dates,฀location฀and฀nature฀of฀activities.

 

 

 

 

 

 

 

2

Have฀you฀used฀free฀items฀or฀gifts฀to฀expand฀or฀sustain฀your฀market฀in฀Minnesota? ฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.

฀Ye s

฀No

 

If฀yes,฀enter฀amount฀of฀gifts฀or฀purchases฀delivered฀to฀Minnesota฀for฀each฀of฀the฀past฀three฀year s.

 

 

 

yr

 

฀$

 

yr

 

฀$

 

yr

 

฀$

 

 

 

 

3Has฀your฀business฀at฀any฀time฀owned,฀leased฀or฀rented฀the฀following฀tangible฀or฀real฀proper ty฀located and/or฀used฀in฀Minnesota.

a. Advertising฀materials ฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.

฀Ye s

฀No

g. Office฀equipment ฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.

฀Ye s

฀No

b. Industrial฀equipment ฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.

฀Ye s

฀No

h. Office฀space

฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.

฀Ye s

฀No

c. Leased฀equipment ฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.

฀Ye s

฀No

i. Raw฀materials

฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.

฀Ye s

฀No

d. Manuals ฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.

฀Ye s

฀No

j. Software฀licenses ฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.

฀Ye s

฀No

e. Merchandise฀inventory ฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.

฀Ye s

฀No

k. Warehouse฀spaces ฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.

฀Ye s

฀No

f. Motor฀vehicles ฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.

฀Ye s

฀No

l. Other

 

 

 

 

 

 

 

 

 

 

For฀items฀checked฀“yes,”฀enter฀the฀location,฀dates,฀and฀description฀of฀the฀proper ty.฀Attach฀additional฀sheets฀if฀necessar y.

Continued

2

Minnesota฀Business฀Activity฀Questionnaire—Sales฀Tax฀Nexus

4 Has฀your฀business฀ever฀done฀any฀advertising฀or฀promotional฀activities฀in฀Minnesota? ฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀. ฀Ye s

฀No

If฀yes,฀describe฀activities,฀property฀used฀and฀media฀emplo yed.

 

5Has฀your฀business฀leased฀or฀licensed฀real฀or฀tangible฀proper ty฀to฀others฀in฀Minnesota?

 

If฀yes,฀identify฀the฀property. ฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.

฀Ye s

฀No

6

Has฀your฀business฀ever฀had฀consigned฀goods฀in฀Minnesota?฀If฀yes,฀explain฀the฀circumstances. ฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.

฀Ye s

฀No

7

Does฀your฀business฀ever฀execute฀contracts฀in฀Minnesota?฀If฀yes, ฀enter฀dates฀and฀describe฀contract(s). ฀.฀.฀.฀.฀.

฀Ye s

฀No

8

Did฀title฀to฀proper ty฀located฀in฀Minnesota฀remain฀with฀the฀business฀until฀the฀contract฀price฀w as฀fully฀paid? ฀.฀.฀.

฀Ye s

฀No

9Did฀your฀business฀retain฀a฀security฀interest฀in฀an y฀property฀that฀was฀delivered฀to฀Minnesota฀customer s?

If฀yes,฀explain. ฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.

 

฀Ye s

 

฀No

 

 

10 Have฀you฀or฀an฀affiliated฀business:

 

 

a. Filed฀financing฀statements฀with฀the฀Minnesota฀Secretary฀of฀State? ฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.

฀Ye s

฀No

b. Provided฀financing฀services฀to฀Minnesota฀customers? ฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.

฀Ye s

฀No

11Has฀your฀business฀sold฀real฀estate,฀services฀or฀intangibles฀(including฀extended฀w arranty,฀maintenance

 

or฀service/repair฀agreements)฀in฀Minnesota?฀If฀yes,฀enter฀date,฀location฀and฀description฀of฀proper ty/services.

฀Ye s

฀No

 

a. Was฀on-site฀warranty฀service฀provided? ฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.

฀Ye s

฀No

 

b. Were฀warranty฀parts฀provided฀without฀charge? ฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.

฀Ye s

฀No

12

Do฀employees฀in฀Minnesota฀solicit฀order s฀for฀the฀sales฀of฀ser vices฀or฀real฀estate฀in฀Minnesota?฀If฀yes, ฀explain.

฀Ye s

฀No

13

Do฀you฀perform฀engineering฀functions฀in฀Minnesota?฀If฀yes,฀explain. ฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.

฀Ye s

฀No

14Do฀you฀conduct฀training฀cour ses฀in฀Minnesota฀for฀customers,฀agents,฀or฀distributors,

 

or฀for฀their฀customers฀or฀employees?฀If฀yes,฀explain. ฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.

฀Ye s

฀No

15

Do฀you฀conduct฀lectures฀in฀Minnesota฀regarding฀the฀firm’s฀products฀or฀services?฀If฀yes,฀explain. ฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.

฀Ye s

฀No

16

Do฀you฀inspect฀products฀after฀installation? ฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.

฀Ye s

฀No

17Do฀you฀offer฀technical฀assistance฀or฀training฀to฀purchaser s฀or฀users฀of฀your฀product

after฀the฀sale?฀If฀yes,฀explain. ฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.

฀Ye s

฀No

18 Do฀you฀have฀employees,฀sales฀reps,฀or฀commissioned฀agents฀working฀in฀Minnesota? ฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.

฀Ye s

฀No

If฀yes:

 

 

a. Do฀you฀have฀standard฀job฀descriptions฀or฀written฀agreements฀with฀the฀emplo yees?฀Enclose฀a฀copy. ฀.฀.฀.฀.฀.฀.฀.

฀Ye s

฀No

b. Do฀the฀employees฀reside฀in฀Minnesota? ฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.

฀Ye s

฀No

c. Do฀you฀require฀employees฀to:

 

 

Maintain฀office฀space฀in฀their฀homes? ฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.

฀Ye s

฀No

List฀it฀as฀a฀business฀address? ฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.

฀Ye s

฀No

Receive฀business฀callers฀there? ฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.

฀Ye s

฀No

Store฀inventory฀there? ฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.

฀Ye s

฀No

 

 

 

Continued

Minnesota฀Business฀Activity฀Questionnaire—Sales฀Tax฀Nexus

3

19

Do฀you฀reimburse฀office฀expenses? ฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.

฀Ye s

฀No

20

Do฀you฀have฀nonresident฀employees,฀sales฀representatives฀or฀commissioned฀agents฀who฀ha ve

 

 

 

activity฀in฀Minnesota? ฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.

฀Ye s

฀No

 

If฀yes,฀do฀you฀have฀a฀job฀description฀or฀written฀agreement฀for฀them?฀Enclose฀a฀copy. ฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.

฀Ye s

฀No

21

Do฀you฀have฀employees฀who฀install฀your฀products฀in฀Minnesota฀or฀super vise฀the฀installation

 

 

 

by฀others฀in฀Minnesota? ฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.

฀Ye s

฀No

22

Do฀you฀have฀anyone฀acting฀on฀the฀business’s฀behalf฀who฀repairs฀your฀products฀in฀Minnesota? ฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.

฀Ye s

฀No

23Do฀employees฀in฀Minnesota฀investigate,฀recommend฀or฀appoint฀potential฀dealer s,

 

agents,฀or฀distributors? ฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.

฀Ye s

฀No

24

Does฀anyone฀acting฀on฀your฀business’s฀behalf฀repossess฀products฀in฀Minnesota? ฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.

฀Ye s

฀No

25

Do฀your฀employees฀ever฀repossess฀products฀in฀Minnesota? ฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.

฀Ye s

฀No

Section C—Other activities performed by employees, affiliates or others

1Check฀the฀activities฀that฀resident฀or฀nonresident฀emplo yees฀perform฀in฀Minnesota฀(check฀all฀that฀apply):

Maintain฀samples.฀Enter฀value฀of฀samples฀and฀explain฀what฀is฀done฀with฀them.

Make฀“on-the-spot”฀sales฀of฀any฀items. Secure฀deposits฀on฀sales,฀merchandise฀or฀ser vices฀in฀Minnesota. Convey฀information฀concerning฀out-of-stock฀or฀shipping฀dela ys. Check฀inventories฀of฀customers฀or฀distributors฀in฀Minnesota. Advise฀customers฀or฀distributors฀as฀to฀minimum฀inventories, Remove฀obsolete,฀damaged,฀or฀outdated฀inventories.

Pick-up฀or฀verify฀destr uction฀of฀damaged,฀returned,฀or฀outdated฀merchandise฀in฀Minnesota.

Carry฀complaint฀forms฀that฀are฀completed฀by฀the฀employee฀and฀forwarded฀to฀the฀proper location฀for฀processing.฀If฀checked,฀provide฀a฀copy฀of฀form.

Process฀customer฀complaints฀in฀Minnesota. Authorize฀credits,฀warranty฀adjustments฀or฀repair s. Engage฀in฀any฀collection฀activity฀of฀any฀kind฀in฀Minnesota. Make฀credit฀investigations฀in฀Minnesota.

2Does฀any฀employee฀within฀Minnesota฀super vise฀or฀manage฀other฀emplo yees,฀independent฀contractors

or฀affiliates฀who฀perform฀non-sales฀activities฀in฀Minnesota?

฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀. ฀Ye s

฀No

If฀yes,฀enter฀job฀title฀and฀percentage฀of฀time฀de voted฀to฀managing฀non-sales฀activities.

 

 

 

Attach฀a฀copy฀of฀the฀position฀description.

 

 

 

 

 

Job฀title

 

 

฀Percent฀time

 

%

 

Section D—Independent contractors

1Do฀you฀hire฀independent฀contractor s,฀agents,฀dealers,฀affiliates฀or฀franchisees฀to฀perfor m฀any฀activity in฀Minnesota?฀If฀yes,฀describe฀activities,฀and฀provide฀names฀and฀address฀of฀the฀par ties.

 

Also,฀provide฀copies฀of฀agreements. ฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.

฀Ye s

฀No

2

Do฀you฀require฀independent฀contractor s,฀agents,฀affiliates฀or฀dealers฀to฀refrain

 

 

 

from฀representing฀products฀other฀than฀yours? ฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.

฀Ye s

฀No

3

Do฀you฀require฀independent฀contractor s,฀agents,฀affiliates฀or฀dealer s฀to

 

 

 

perform฀any฀of฀the฀activities฀in฀this฀questionnaire฀for฀your฀business? ฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.

฀Ye s

฀No

Continued

4

Minnesota฀Business฀Activity฀Questionnaire—Sales฀Tax฀Nexus

Section E—Affiliated companies

1

Does฀your฀business฀own฀more฀than฀50฀percent฀of฀another฀business? ฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.

฀Ye s

฀No

2

Does฀another฀business฀own฀more฀than฀50฀percent฀of฀your฀business? ฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.฀.

฀Ye s

฀No

 

If฀yes฀to฀either฀question฀1฀or฀2,฀list฀the฀names,฀addresses,฀and฀FEINs฀of฀the฀businesses฀below.

 

 

 

Attach฀additional฀sheets฀if฀necessar y.

 

 

3Check฀all฀activities฀that฀affiliated฀companies฀perfor m.฀If฀checked,฀enter฀the฀names฀of฀the฀affiliated฀companies฀that฀perfor m the฀activities,฀Minnesota฀tax฀ID฀number s,฀and฀dates฀activities฀were฀performed.฀Attach฀additional฀sheets฀if฀necessar y.

File฀income฀tax฀in฀Minnesota.

Name฀

 

 

 

Minn.฀ID฀

 

 

From฀

 

฀to฀

 

Name

 

 

Minn.฀ID฀

 

 

From฀

 

฀to฀

 

File฀sales฀tax฀in฀Minnesota.

 

 

 

 

 

 

 

 

Name฀

 

 

Minn.฀ID฀

 

 

From฀

 

฀to฀

 

Name฀

 

 

Minn.฀ID

 

 

From฀

 

฀to฀

 

File฀withholding฀(payroll)฀tax฀in฀Minnesota.

 

 

 

 

 

 

 

 

Name

 

 

Minn.฀ID฀

 

From฀

 

฀to฀

 

Name฀

 

 

Minn.฀ID฀

 

From฀

 

฀to฀

 

Make฀mail-order฀sales฀to฀Minnesota฀customer s.

 

 

 

 

 

 

 

 

Name

 

 

Minn.฀ID฀

 

From฀

 

฀to฀

 

Name฀

 

 

Minn.฀ID฀

 

From฀

 

฀to฀

 

Have฀destination฀sales฀in,฀or฀receipts฀from,฀Minnesota.

 

 

 

 

 

 

 

 

Name฀

 

 

Minn.฀ID฀

 

From฀

 

฀to฀

 

Name฀

 

 

Minn.฀ID฀

 

From฀

 

฀to฀

 

Solicit,฀distribute฀or฀ser vice฀products฀in฀Minnesota฀of฀other฀member s฀of฀affiliated฀group.

 

 

 

Name฀

 

 

Minn.฀ID฀

 

From฀

 

฀to฀

 

Name

 

 

Minn.฀ID฀

 

From฀

 

฀to฀

 

Perform฀services฀or฀provide฀facilities฀for฀affiliated฀companies฀in฀Minnesota.

 

 

 

 

Name

 

 

Minn.฀ID฀

 

From฀

 

฀to฀

 

Name฀

 

 

Minn.฀ID฀

 

From฀

 

฀to฀

 

Sign here

I declare that the information furnished in this report, including accompanying statements, contracts, and schedules, is to the best of my knowledge and belief, true, correct and complete.

Signature

 

Date

 

 

 

Name฀of฀person฀who฀prepared฀questionnaire

Title

Daytime฀phone

 

 

(฀฀฀฀฀฀฀฀฀฀)

 

 

 

Enclose a copy of your most recent annual report.

Mail฀or฀fax฀to:฀Minnesota Department of Revenue Nexus Unit 525 Lake Avenue South, Suite 405 Duluth, MN 55802 Questions:฀Call 218-723-4626

Minnesota฀Business฀Activity฀Questionnaire—Sales฀Tax฀Nexus

5

How to Edit Minnesota Form St101 Online for Free

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ves writing process detailed (portion 1)

2. After the last array of fields is complete, it's time to include the necessary details in Has an employee representative, Provides services in Minnesota, Delivers items into Minnesota in, Has displays at conventions or, Keeps inventory in a fulfillment, Is an affiliate of a Minnesota, Has an agreement to pay a, Contact Information Persons to, Address, Control number from correspondence, Title, City, Phone, State, and ZIP Code in order to progress further.

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