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Continuing Professional Education

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The Minnesota Department of Revenue is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors.

State boards of accountancy have final authority on the acceptance of individual courses for CPE credit.

If you have complaints regarding registered sponsors, submit them to the National Registry of CPE Sponsors.

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Details About Our CPE Courses and NASBA [+]

We currently offer basic and overview level courses in the Taxes - Technical NASBA field of study.
We do not require preparation or prerequisites before courses.
Our in-person courses use the group live instructional method with a PowerPoint presentation.
Our webinars use the Group Internet instructional method with a PowerPoint Presentation.
You must attend webinars on your own device (computer, tablet, or phone). We cannot verify multiple attendees from a single device.
We may cancel a class if there are not enough registered participants; if that happens, we will email you at least five days before the class.
To earn CPE credits, complete a Certificate of Attendance Request form at the end of a qualified class.

Corporate Tax NASBA-Sponsored Course Details [+]

Sales and Use Tax NASBA-Sponsored Course Details [+]

TITLE	Course Description	Format	CPE Credits
Introduction to Sales and Use Tax	This course is an introduction to sales and use taxes in Minnesota. The purpose of the training is to provide the sales and use tax basics, including fundamental elements, local taxes, exemption certificates, record-keeping, filing and payment instructions, and contact information. It is meant to complement to our industry-specific webinars.	Webinar	Up to 2.0 CPE credits in the Taxes - Technical field of study
Sales and Use Tax for Agricultural and Farming	This course covers how Minnesota Sales and Use Tax laws apply to the agricultural and farming industry in Minnesota. The taxability of items and services depends on their exact use in each situation.	Webinar	Up to 2.5 CPE credits in the Taxes - Technical field of study
Sales and Use Tax for Cannabis Agricultural Production Course	This course covers the sales and use tax responsibilities for businesses engaged in hemp and cannabis production. We will discuss business purchases, including exemptions that may be available on agricultural equipment and supplies. We will also discuss the taxability of your sales and documentation necessary for claiming exemptions.	Webinar	Up to 1.5 CPE credits in the Taxes - Technical field of study
Sales and Use Tax for Cannabis Manufacturing	This course outlines the sales and use tax responsibilities for hemp and cannabis product manufacturing in Minnesota. During the presentation we discuss business purchases including exemptions that may be available on manufacturing equipment and supplies. We also discuss the taxability of your sales and the documentation necessary for claiming exemptions.	Webinar	Up to 2.0 CPE credits in the Taxes-Technical field of study
Sales and Use Tax for Cannabis Retailers	This course outlines the Minnesota sales and use tax responsibilities for various hemp and cannabis businesses including retailers, wholesalers, and other cannabis license types located in Minnesota.  During the presentation we discuss the taxability of sales and the documentation necessary for customers claiming exemptions.  We also discuss your tax liability as it relates to business purchases.	Webinar	Up to 2.0 CPE credits in the Taxes-Technical field of study
Sales and Use Tax for Contractors	This course details how Minnesota Sales and Use Tax laws affect contractors with jobs in Minnesota. It explains how sales and use taxes apply to materials, supplies, and equipment transported from one location to another, or when used on multiple jobs. It will also cover construction contracts with exempt organizations.	Webinar	Up to 2.0 CPE credits in the Taxes - Technical field of study
Sales and Use Tax for Local Governments	This course is designed for local government administration. We will provide information to help understand what a local government needs to do to make purchases exempt from sales tax. We will also discuss the taxability of common local government sales, charging the appropriate tax rate, and the documentation that is required if your customer is claiming an exemption.	Webinar	Up to 2.0 CPE credits in the Taxes -Technical field of study
Sales and Use Tax for Manufacturers	This course is for businesses in Minnesota that make products intended to be sold ultimately at retail.	Webinar	Up to 3.0 CPE credits in the Taxes - Technical field of study
Sales and Use Tax for Retailers	This course covers how Minnesota Sales and Use Tax laws apply to retailers located in Minnesota. It also explains how sales tax applies to retail sales of goods made to customers in Minnesota, whether the business is located within Minnesota or out-of-state.	Webinar	Up to 2.0 CPE credits in the Taxes - Technical field of study
Sales and Use Tax for Schools	This course is for schools and school districts located in Minnesota. It explains how sales and use tax laws apply to school districts, public schools, and the various student and parent organizations associated with school districts.	Webinar	Up to 2.0 CPE credits in the Taxes - Technical field of study
Sales and Use Tax for Taxable Service Provider	This course covers how Minnesota Sales and Use Tax laws apply to businesses providing these taxable services in Minnesota. Building cleaning and maintenance services Detective and security services Laundry and dry-cleaning services Lawn and garden maintenance services Tree and shrub services	Webinar	Up to 2.5 CPE credits in the Taxes - Technical field of study
Sourcing of Sales - Applying State and Local Taxes	This course is an overview of how to determine where a sale takes place, or where a sale is sourced. The primary purpose of the training is to explain the sourcing rules so you can determine when state and local taxes apply to the sale. We will provide detailed information and examples on when it’s necessary to register for, collect, and remit local taxes in addition to Minnesota’s general sales and use tax.	Webinar	Up to 1.5 CPE credits in the Taxes - Technical field of study

Withholding Tax NASBA-Sponsored Course Details [+]

TITLE	COURSE DESCPRIPTION	FORMAT	CPE CREDIT
Minnesota Withholding Tax Employer Responsibilities	This course is an introduction to withholding tax in Minnesota. We focus on the three main responsibilities of employers: depositing tax, filing returns, and submitting W-2s and 1099s. You will also learn about Minnesota Tax ID Numbers, e-Services, and the various correspondence we send to taxpayers.	Webinar	Up to 2.0 CPE Credits in the Taxes - Technical field of study

Instructors for these Courses [+]

Complaint Resolution Policy [+]

If you have a complaint about a class:

Provide feedback on your class evaluation.
Discuss your issue with the class instructor.
Report your complaint to the appropriate tax type:
- Corporate Tax Division at businessincome.tax@state.mn.us.
- Sales and Use Tax Division at salesuse.edu@state.mn.us
- Withholding Tax Division at taxpro.outreach@state.mn.us
- All other tax types at revenue.eds@state.mn.us

Complaint About the Department as Registered CPE Sponsors
Submit your complaint on NASBA's website or by mail:

National Registry of CPE Sponsors
Suite 700
150 Fourth Ave. N.
Nashville, TN 37219-2417

Contact Info

Contact form

Phone

651-556-3075

Hours [+]

Address [+]

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Last Updated

August 05, 2024