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Sales Tax Requirements
For Operators of Minnesota Selling Events


Organizers and operators of selling events in Minnesota where multiple vendors will be making sales have special sales tax requirements that must be met.  Selling events could include farmers markets, trade shows, convention exhibit areas, craft, antique, coin, stamp or comic book shows, flea markets or similar events.
The special requirements apply to you if you are operators or organizers of selling events in the following circumstances:

  • The operator charges to rent or lease space on the sale premises to sellers,
  • The operator charges the sellers a registration or participation fee, or
  • The operator receives a percentage of sales or other consideration from sellers as a condition of participation in the event.

All operators of such an event must have each vendor complete the Department of Revenue Form ST19, Operator Certificate of Compliance.
The University could be penalized if it does not have a Form ST19 or similar written statement from each seller or a statement by an individual meeting the isolated and occasional sales exemption (see the following explanation).  The University could be fined a penalty of $100 for each seller that is not in compliance for each day of the selling event.   The ST19 or individual’s statement must be retained by the operator of the event at least three and one-half years as evidence that the vendors are complying with sales tax laws.
In situations where the seller is an individual, not a business that regularly sells items, the individual may qualify for the isolated and occasional sales exemption.  To qualify, all the following conditions must be met:

  • The individual seller must participate in only one event per calendar year that lasts no more than three days;
  • The individual seller must make sales of $500 or less during the calendar year; and
  • The individual seller must provide a written statement to that effect, and include the seller’s name, address and telephone number.

If you are planning an event where individuals qualify for this exemption, you must collect a signed statement here.  When this statement is collected, the ST19 is not required.



About the Tax Management Office


Kelly Farmer


Parent Unit

University Finance

Financial Units Org Chart (pdf)


Department Contact Information

University Tax Management

2221 University Ave SE, Suite 100

Minneapolis, MN 55414

P: 612-624-1053, F: 612-626-1886

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Tax Managment Staff

TMO Organizational Chart (pdf)