Your cannabis business may be subject to different types of taxes, and filing requirements for each one may vary. Here is information on how to file necessary tax returns:

• Cannabis Tax and Sales Tax (filed on same return)
• Corporation Franchise, Partnership, and S Corporation Taxes
• Individual Income Tax
• Withholding Tax

Note: This is not a comprehensive list. You may be required to file other taxes not listed here. 

Many businesses are required to pay taxes electronically to avoid an additional payment penalty that may be applied to the tax owed.

Cannabis businesses that are unable to secure banking services can submit Form CW1, Electronic Payment Waiver for Cannabis Businesses, to waive the payment method penalty.

If you have a business banking account, you must pay electronically and are not eligible for the waiver.

Schedule an Appointment to Pay in Person

If your electronic payment waiver was approved, we sent you a message in e-Services with a link to schedule an appointment with us to pay in person. You may be able to find a copy of the message in your e-Services account.

If you cannot find the message in your e-Services account, contact us:

• Send a message in e-Services
• Call 651-282-5225 or 800-657-3605
• Email business.registration@state.mn.us 
   

You can make tax payments online, from your bank account, or in person. 

Note: If you're required to make electronic payments and you pay non-electronically, you will receive a penalty unless you are approved for the electronic payment waiver. 

Electronic Payments

These methods meet the electronic payment requirement.

Bank Account (through e-Services)

You may make an electronic payment directly from your bank account through our e-Services system. You must use a United States bank account. To begin, log in to e-Services.

Your payment is considered received on the Payment Date listed on your confirmation page. Most payments take 3 to 7 days to process. Contact us if your payment has not processed within 10 days. 

ACH Credit

You may request an Automated Clearing House (ACH) credit, typically through your bank's online bill paying platform. Some banks charge a fee for this service. 

For details, go to Paying by ACH Credit.

Non-Electronic Payments

These methods do not meet the electronic payment requirement. You will receive a penalty unless you are approved for the electronic payment waiver.

Note: See the Electronic Payment Requirement and Waiver section for information about how to submit a waiver.

Cashier’s Check or Money Order

You must include a payment voucher to pay by check or money order. Use the Payment Voucher System to print a voucher.

Cash

We only accept cash payments in person at the Minnesota Department of Revenue main office, at 600 N. Robert St., St. Paul, MN 55101. For parking, transit, and other details, go to Directions and Parking
 

If you do not file or pay your taxes on time, you may owe penalties and interest.

We will send you a notice if we do not receive your return or payment. If you have questions or believe we made an error, call us immediately. Use the number listed on the notice or refer to our Contact Us page. We will work with you to get your account current.

The following table shows the most common penalties. For details about other penalties and interest rates, go to Penalties and Interest for Businesses. 

If you do not file or pay your overdue taxes by the due date on our notices, bills, or letters, we can take legal action to collect your tax debt. For full details, go to Collection Information.

Cannabis Posting

The Cannabis Posting List contains businesses that cannot purchase cannabis products for resale. If businesses are late paying taxes, we will place them on this list. For more information, go to Cannabis Posting.