Craft Markets are required by the MN Dept of Revenue to have a completed Form ST19 for every Seller. This form provides written documentation showing:
Seller has a MN Sales Tax ID Number OR
Seller is not required to have one because the items they are selling are non-taxable OR
Seller qualifies for the "Isolated & Occasional Sales" exemption

The Operator Certificate of Compliance FORM ST-19 can be found online at https://www.revenue.state.mn.us/sites/default/files/2011-11/st19.pdf
We will also have extra forms available at Vendor Check in.

Any seller making taxable sales at GCBB must have a MN ID Number unless they qualify for the "Isolated and Occasional Sales" exemption. This includes out-of-state vendors.
See https://www.revenue.state.mn.us/sales-and-use-tax for more information if you're not sure the items you're selling are taxable.

On-line at https://www.revenue.state.mn.us/minnesota-tax-id-requirements
OR
Call 651-282-5225 or
Toll free at 1-800-657-3605
There is no charge to get a number. But, you will be required to report taxable sales each quarter to the state of Minnesota.

To qualify for "Isolated & Occasional Sales" exemption, all of these conditions must be met:
Seller participates in only one event per calendar year that lasts no more than 3 days; and
Seller makes sales of $500 or less during the calendar year; and
Seller provides a written statement to this effect and includes their name, address and phone number (Form ST19)

The minimum combined 2023 sales tax rate for Stearns County, Minnesota is 7.13%. This is the total of state and county sales tax rates.