The Minnesota Department of Revenue has released updated guidance regarding the state’s requirement that out-of-state marketplace providers collect and remit Minnesota sales tax if their total sales (including facilitated sales) over the prior 12-month period total either 200 or more retail sales shipped to Minnesota, or more than $100,000 in retail sales shipped to Minnesota. Marketplace providers subject to this rule include any person, other than the seller, who facilitates a retail sale by both (i) listing or advertising the seller’s products and (ii) processing the payments from the customer, either directly or indirectly, regardless of whether the marketplace provider receives compensation or other consideration for its services. When calculating the threshold, marketplace providers include both marketplace provider sales and facilitated sales, but exclude sales where the purchaser is making the purchase for resale. The guidance also includes, among other things, directions for how marketplace providers register to collect tax, and their filing frequency, which is based on average annual tax liability.