The Minnesota Department of Revenue recently issued sales tax guidance for vendors who plan on participating in the Minnesota State Fair. Minn. Sales Tax Fact Sheet No. 140 (Dept. of Revenue Jul. 1, 2012). Seasonal filers that wish to pay sales tax at the end of the State Fair may do so; the Department of Revenue will provide a collection site on Tuesday, September 4, 2012 from 9 a.m. to 2 p.m. at the Libby Conference Center, located on the state fairgrounds.
General sales tax rules still apply for sales made at the Minnesota State Fair. Sales of tangible personal property and charges for rides, shows, exhibitions and games of skill or chance are subject to tax at the regular rate state rate of 6.875%, plus the 0.25% Transit Improvement Tax. However, sales made on the fairgrounds are not subject to the St. Paul local city sales tax.