Card show sales tax in Minnesota
Trading cards are taxable at Minnesota card shows. The state rate is 6.875%, local taxes come on top, and you need to be registered before you sell. Details as published by the state, checked 2026-10-17.
| Sales | $2,500.00 |
|---|---|
| Taxable sales | $2,500.00 |
| Sales tax to remit | $171.88 |
Collect this from buyers on top of your prices, or it comes out of your margin. Base rate from the state revenue department, checked 17 Oct 2026.
Notes on the sources. FS148 was revised in September 2018, and a newer web version may exist. The registration fee is not stated.
Minnesota rules for card-show vendors
- Rate
- The state rate is 6.875%, plus local general and special local taxes (city rates such as 7.375%, 8.125%, 8.875%, and 9.025% in Richfield). Collect the applicable local tax for the event location, using the DOR rate calculator.
- What you need
- Minnesota sales tax registration, obtained before the event begins. This applies to any business, individual, promoter, operator or fair board making taxable sales at a flea market, collector's show, craft show, antique show or trade show.
- Cost
- Not stated.
- How to get it
- Register with the Minnesota DOR (Business Registration 651-282-5225 or 1-800-657-3605) before the event. Out-of-state businesses must collect Minnesota tax on all sales made in Minnesota.
- The organizer
- Before renting space, the operator must have proof of the seller's registration, or a written statement that the seller sells nothing taxable or qualifies for the isolated-sale exemption (Form ST19, Operator Certificate of Compliance). Operators keep these for 3.5 years. The penalty is $100 per non-compliant seller per day.
- Filing and paying
- Regular sales tax returns, with state and local tax reported together. A seasonal or one-time filing schedule was not detailed in FS148.
- Occasional sellers
- Individuals only (not businesses): one event per calendar year lasting no more than 3 days, sales of $500 or less for the year, and a written statement to the operator. A dealer does not qualify.
- Trades
- Not researched.
- Are cards taxable?
- Yes, explicitly. FS148 says collector items such as model trains, guns, coins, comic books, stamps and sports memorabilia are taxable when sold at a collectors' show, flea market or similar gathering.
Keeping the numbers straight
Add the show in the Shows tab of the ledger with the venue's combined rate and tie each sale to it. The card-show sales tax log then shows taxable sales, the tax you owe at the rate, the tax you actually collected and the gap, so the return is a copy job. If you priced cards with tax included, tick that box and the tax is backed out of each sale.
General rules that apply in every state, like resale certificates and tax-inclusive pricing, are in the card show sales tax guide. For trades, see record-keeping for card trades.
Figures checked against the sources below on . Calculators and checklists, not tax advice.
Frequently asked questions
Do I need a permit to sell cards at a card show in Minnesota?
Minnesota sales tax registration, obtained before the event begins. Register with the Minnesota DOR (Business Registration 651-282-5225 or 1-800-657-3605) before the event.
What sales tax rate applies at a Minnesota card show?
The statewide rate is 6.875%. plus local general and special local taxes (city rates such as 7.375%, 8.125%, 8.875%, and 9.025% in Richfield). Use the combined rate for the venue's address.
Are trading cards taxable in Minnesota?
Yes, explicitly. FS148 says collector items such as model trains, guns, coins, comic books, stamps and sports memorabilia are taxable when sold at a collectors' show, flea market or similar gathering. Sales to a dealer who gives you a valid resale certificate are the usual exception.
How do I file sales tax after a Minnesota show?
Regular sales tax returns, with state and local tax reported together. A seasonal or one-time filing schedule was not detailed in FS148.
Sources
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