Minnesota recently published an updated version of Form ABR, Application for Business Registration. This form is used by active businesses to register with the Minnesota Department of Revenue for a multitude of tax purposes, including withholding tax.
There are only minor changes to the form in this most recent update, which include the following:
- Section 15 (p. 2) includes specific instructions relating to filers registering their partnerships, LLPs, and multi-member LLCs. If said entities are filing as corporations, S-corporations, or partnerships, they must list two owners/officers.
- County jurisdictions for local taxes were added to and removed from the Sales and Use tax portion of the application.
- Under the “Income, Franchise or Unrelated Business Income Tax” section, the start date for Minnesota state tax liability was added.
It is important to note that the Withholding Tax portion of this application remains unchanged.