The Minnesota Certificate of Compliance is a document issued by the Minnesota Department of Revenue to certify that an individual or business has met the requirements for state sales tax compliance. It is necessary for businesses to obtain this certificate in order to sell taxable goods or services in the state of Minnesota. There are three types of Minnesota Certificate of Compliance: basic, non-resident, and foreign. For the basic Certificate of Compliance, the business must provide proof of a valid Minnesota Tax ID number and residence or business address, as well as documentation of business activity. For the non-resident Certificate of Compliance, the business must provide proof that it has an established place of business in Minnesota, as well as proof that it is registered to do business in the state. For the foreign Certificate of Compliance, the business must provide proof of registration with the Minnesota Secretary of State, as well as other documents required by Minnesota law.