Form ST19-Seller Information

Flea Markets are required to have on file a completed ST19 form 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 MN Operator Certificate of Compliance Form ST-19 can be found online at the link below:

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

See MN Sales & Use Tax  for more information if you're not sure the items you're selling are taxable.

Call 1-800-657-3605 or register online by clicking the "GET A MN TAX ID" button below. 

There is no charge to get a tax id. You will be required to report taxable sales to MN Revenue on a quarterly or annual basis

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 only selling occasionally, with no degree of regularity.

The sales tax rate for Wright County, MN is 

7.375% for tax year 2025

(MN State Tax of 6.875%+Wright 

County Transit Tax of .50%)