Amending a Sales Tax Return

If you discover an error on a previously filed Sales and Use Tax return, you must file an amended return to correct the error.

You may file an amended return up to 3.5 years from the date the original return was due.

• You did not report enough tax
• You reported too much tax
• You reported tax on the wrong line
• You incorrectly charged sales tax and have refunded the tax to the customer
• You received a Form ST3, Certificate of Exemption, from a customer to exempt a sale reported in a prior period and have refunded the tax to the customer

Do not file an amended return to request:

• Bad debt loss
• Returned checks
• A refund of Sales or Use Tax that you overpaid

Note: All amended returns are subject to review or audit by the Minnesota Department of Revenue. Keep all supporting documentation from your original and amended return.

How to File

You can amend a return in e-Services.

• Log in to e-Services and select Change a Return
• Before submitting your amended return, enter the following information when prompted:
  • Your name, phone number, and reason for filing an amended return.
  • The total amount of taxable sales or purchases due, after your adjustments. Do not enter the difference between the original return and the actual amount due.

Filing Multiple Amended Returns

If you need to amend multiple returns, you can amend each one individually or you can use Form ST11-MPA, Sales and Use Tax Multiple Period Amended Return.