MN HF3787

Requires remote sellers without a physical presence in Minnesota to collect and remit sales and use tax if they engage in regular or systematic solicitation of sales in the state, effective immediately upon enactment.

Expands the definition of solicitation activities to include modern commerce methods such as targeted email, text messages, social media, data collection on purchasers, cookies and tracking tools, marketplace sales, and any part of the sale process conducted in-state.

Establishes a rebuttable presumption that a retailer is engaged in regular solicitation if it makes 100 or more retail sales to Minnesota destinations in 12 consecutive months, or makes 10+ sales with either $200,000+ in sales to 20+ unique purchasers or 200+ total taxable retail sales in 12 months.

Grants the Minnesota Supreme Court original jurisdiction over constitutional challenges to the remote seller requirement and requires the commissioner to suspend enforcement during pending appeals.

Specifies that a retailer's voluntary compliance with the sales tax collection requirement is not a factor in determining refunds owed under state law, and the requirement is not retroactive.