Form ST19-Seller Information

Why do I need to fill out FORM ST-19 to sell at the Swap Meet?

Flea 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

Where Do I Get a FORM ST-19?

The Operator Cerificate of Compliance FORM ST-19 can be found online at www.revenue.state.mn.us/Forms_and_Instructions/st19.pdf

We also have extra forms available at the Grey office at the North entrance to the Swap Meet. 

Who Needs to Have A Minnesota Tax ID Number?

Any seller making taxable sales at the Wright County Swappers Meet must have a MN ID Number unless they qualify for the “Isolated and Occasional Sales” exemption.  This includes out-of-state vendors.

See http://www.taxes.state.mn.us for more information if you're not sure the items you're selling are taxable.

How do I Register for a Minnesota Tax ID Number?

On-line at http://www.revenue.state.mn.us/businesses/Pages/Business-Registration.aspx

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.

Do I Qualify for the Isolated & Occasional Sales Exemption?

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)

What is the Sales Tax Rate for Wright County?

The sales tax rate for Wright County, MN is 6.875% for tax year 2017