Minnesota Sales Tax on Occasional Sales Minnesota: Sales Tax Handbook


Are Occasional Sales subject to sales tax?

While Minnesota's sales tax generally applies to most transactions, certain items have special treatment in many states when it comes to sales taxes. This page describes the taxability of occasional sales in Minnesota, including motor vehicles. To learn more, see a full list of taxable and tax-exempt items in Minnesota.

General Occasional Sales
In the state of Minnesota, it includes exemption provisions for a retailer selling property, so long as the transaction is not done in the regular course of business.

Motor Vehicles
In the state of Minnesota, items are exempt from general sales and use tax, but are subject to separate tax.

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Source: http://www.salestaxhandbook.com/minnesota/sales-tax-taxability/occasional-sales