Form ST19-Seller Information

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 (details below)

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

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 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, both conditions must be met:

• Individual is selling their own personal belongings, not items they purchased or  made for purpose of re-sale.
• Individual is selling their own personal items on an occasional basis only, with no degree of regularity.

The sales tax rate for Wright County, MN is 

7.375% for tax year 2024

(MN State Tax of 6.875%+Wright 

County Transit Tax of .50%)