Sales Tax applies to most retail sales of goods and some services in Minnesota. Minnesota law requires remote sellers to collect Minnesota Sales and Use Tax on their sales into the state.See Minnesota Statute 297A. Step 1: Create an online account with us and login. Here you can find more information about creating an online account. As of January 15, 2021, all initial, amendment and renewal applications, and exemptions must be filed online via the e-File system. Find out more about our Energy Assistance programs, review income eligibility requirements, and download applications in multiple languages. Unlock your future with affordable tuition and high-wage, high-demand career training. Step 1: Write a Business Plan. Available only in a library.