Minnesota Form St101 PDF Details

As a Minnesota business owner, you want to make sure that all of your filings with the state are accurate and on time. That’s where Form St101 comes in – it is an important filing form for businesses in Minnesota that help ensure they’re compliant with the laws of the state. This post will provide essential information about Form St101 and what you need to know before submitting it. You'll get helpful tips on how to complete this form accurately and stay compliant with state regulations so you can continue running your business without any issues. So read on if you're ready to understand more about Minnesota's Form St101!

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

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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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