Items you use to operate your business are taxable unless a specific exemption applies. Several services are also taxable.Single Source and No Substitute. Our free online guide for business owners covers Minnesota sales tax registration, collecting, filing, due dates, nexus obligations, and more. The Purchase Order module in SWIFT provides the mechanism for the State to acquire and track goods or services. Minnesota laws impose a sales tax rate based on the destination of the sale. If the items are shipped out of Minnesota, Minnesota sales tax does not apply. Purchase Agreement: A legally binding document detailing every aspect of the sale. Us and click on the.