On this guide
Follow the path in order.eBay channel guide • Minnesota launch path
Start eBay in Minnesota
Decide your setup, get the Minnesota registration order straight, and finish the early eBay launch steps without losing the official detail behind the answer.
Last verified April 28, 2026 7 chapters
Best for launching on eBay in Minnesota. Need the full appendix? Open the full reference guide.
On this journey
1 of 7 reviewed
Current chapter: Choose setup
On this journey
1 of 7 reviewed
Current chapter: Choose setup
01
Chapter 1 of 7
Choose the setup you want to launch with
Start with the setup decision first, then use the rest of the guide to build the state registrations and platform steps around it.
Core chapter
What this chapter does
Your setup choice, the short safe path, and the money realities that matter before spending deeply.How to move through it
Review sole proprietor.Use Part 1 to get oriented, then compare both setup paths before you spend more time or money.
3 parts to review • 35 source touchpoints behind the drawers.
Chapter parts
Open Part 1 when you are ready to start working through this chapter.After you start, only one part stays open at a time and the earlier ones stay easy to revisit.
Part 1 of 3
Start here before you spend heavily
A short orientation for the guided journey before the detailed launch steps begin.
Part 1 of 3
Start here before you spend heavily
A short orientation for the guided journey before the detailed launch steps begin.
Short answer
Use this first part only to get oriented. The detailed state, platform, local, and packet steps will follow in order.- First decide whether you are launching as a sole proprietor or a single-member LLC.
- Then work through the Minnesota registrations, eBay setup, local checks, and packet review in order.
Do next: Do not spend money yet.
Why this matters
Key detail
Do not spend money yet.
Keep in mind
- First decide whether you are launching as a sole proprietor or a single-member LLC.
- Then work through the Minnesota registrations, eBay setup, local checks, and packet review in order.
Official links
Up next Compare setup
Part 2 of 3
Compare sole proprietor and LLC
The side-by-side setup comparison.
Part 2 of 3
Compare sole proprietor and LLC
The side-by-side setup comparison.
Short answer
Read both setup paths before you decide which one you want the rest of the launch flow to follow.- Best if you want the cheapest and simplest start.
- Minnesota does not require a separate state entity-creation filing just to exist as a sole proprietor under your true legal name.
- Faster launch.
Do next: Review sole proprietor.
Save the path you want to optimize around
The unchosen setup stays visible for comparison, but the chosen one gets visual priority so the reading path feels more intentional.
Quick tradeoff view
Use one pass to compare the launch speed, separation, and upkeep tradeoffs.The detailed comparison stays below. This lens just makes the two setup shapes easier to scan before you read every bullet.
Best for
Sole proprietor
Best if you want the cheapest and simplest start.
Speed to start Quicker start
Owner and business separation Very little separation
Ongoing admin load Lighter upkeep
Best for
single-member LLC
Best if you want a more durable setup for a real business.
Speed to start More front-loaded paperwork
Owner and business separation Cleaner separation
Ongoing admin load More upkeep
Compare details
Sole proprietor
Best for
Best for
Best if you want the cheapest and simplest start.
What it means
- Minnesota does not require a separate state entity-creation filing just to exist as a sole proprietor under your true legal name.
- If you use a different public-facing business name, Minnesota requires a Certificate of Assumed Name filing with the Secretary of State.
- The assumed-name branch also carries publication and annual-renewal obligations.
- Business income generally runs through your personal tax return unless facts change the tax treatment.
- You usually do not get a liability shield.
Why someone chooses it
- Faster launch.
- Lower up-front filing costs.
- Fewer entity maintenance steps.
Main downside
Personal liability
single-member LLC
Best for
Best for
Best if you want a more durable setup for a real business.
What it means
- File Articles of Organization for a Minnesota limited liability company with the Secretary of State.
- Maintain a Minnesota registered office, list organizer information correctly, and file the annual renewal by December 31.
- If the public brand differs from the legal LLC name, the separate assumed-name branch can still apply.
- For federal tax, a single-member LLC is usually disregarded unless you elect another classification. Minnesota tax IDs, employer accounts, and local permitting stay separate from the entity filing.
Why someone chooses it
- Liability protection.
- Cleaner setup for banking, vendors, bookkeeping, and scaling.
- Better fit for trademarks, insurance, employees, and later restructuring.
Main downside
Higher setup friction and cost than a sole proprietorship
Official links
Tax sos.state.mn.us
Compare business types
Formation sos.state.mn.us
Sole proprietor baseline
Local sos.state.mn.us
Assumed-name filing and publication
Federal irs.gov
EIN overview and online application
Formation mblsportal.sos.state.mn.us
Formation hub
Formation sos.state.mn.us
Default entity formation filing
Formation sos.state.mn.us
Immediate post-filing requirement
Formation sos.state.mn.us
Ongoing entity maintenance
Tax sos.state.mn.us
Entity tax treatment
Tax sos.state.mn.us
Recurring entity tax filing or fee
Up next Money and risk
Part 3 of 3
See the money and risk realities before you spend
The upfront friction and risk notes that shape the launch decision.
Part 3 of 3
See the money and risk realities before you spend
The upfront friction and risk notes that shape the launch decision.
Short answer
These are the friction points most likely to catch a new eBay operator off guard in Minnesota.- Minnesota's entity-maintenance branch is easy to underweight because the ordinary annual renewal fee is $0, but the due date still matters. The reviewed Secretary of State renewal materials say LLC and assumed-name renewals must be filed by December 31, and missing that date can lead to termination, revocation, or expiration.
- The reviewed local repo evidence for this wave did not preserve a settled live eBay onboarding, verification, payout, or fee snapshot, so those facts still need an action-date re-check before operational use.
- No public eBay-wide insurance threshold or mandatory coverage amount was preserved in the reviewed local repo evidence for this packet.
Do next: Review minnesota-specific friction.
Why this matters
Minnesota-specific friction
Main takeaway
Minnesota's entity-maintenance branch is easy to underweight because the ordinary annual renewal fee is $0, but the due date still matters. The reviewed Secretary of State renewal materials say LLC and assumed-name renewals must be filed by December 31, and missing that date can lead to termination, revocation, or expiration.
Watch for
- Minnesota's marketplace rule is not the same as Minnesota's direct-sales rule. Department of Revenue guidance says a retailer making all sales through a marketplace provider does not need to register for a Minnesota tax ID number or collect and remit sales tax for those marketplace-only sales, but that answer changes once you add direct website, invoice, pop-up, local pickup, or other non-marketplace sales.
- Minnesota's resale-document path is real, but it is not a generic I have an LLC so I can buy tax free shortcut. The reviewed Department of Revenue materials route ordinary resale purchases through Form ST3, Certificate of Exemption, and sellers should not hand vendors an incomplete or mismatched exemption certificate.
- Direct sellers have to think about more than the state general rate. Minnesota says sellers must collect local taxes when shipping taxable items into local areas, and Minneapolis separately flags a 0.5% local use-tax branch on qualifying untaxed business purchases over $770 in a year.
- If you add direct consumer deliveries into Minnesota, re-check the Retail Delivery Fee branch. As of April 28, 2026, Minnesota says a 50 cent fee can apply to certain retail-delivery transactions of at least $100.
eBay-specific friction
Main takeaway
The reviewed local repo evidence for this wave did not preserve a settled live eBay onboarding, verification, payout, or fee snapshot, so those facts still need an action-date re-check before operational use.
Watch for
- This beginner baseline assumes seller-managed shipping, not Amazon FBA-style inbound warehousing.
- Unlike Shopify, eBay begins from marketplace-seller logic instead of a default direct-store tax branch.
- Unlike Etsy, this pack does not assume a handmade, vintage, or production-partner-only catalog.
- Listing accuracy, shipping discipline, returns handling, and invoice quality matter early because marketplace disputes can become operational problems fast.
Insurance reality
Main takeaway
No public eBay-wide insurance threshold or mandatory coverage amount was preserved in the reviewed local repo evidence for this packet.
Watch for
- That does not mean insurance is unnecessary.
- For physical products, commercial general liability and product liability deserve real attention before you scale.
- Re-check live eBay seller terms plus any carrier, payment, warehouse, landlord, or supplier contracts before assuming no insurance trigger exists.
Official links
Tax sos.state.mn.us
Compare business types
Formation mblsportal.sos.state.mn.us
Formation hub
Formation sos.state.mn.us
Default entity formation filing
Formation sos.state.mn.us
Immediate post-filing requirement
Formation sos.state.mn.us
Ongoing entity maintenance
Federal irs.gov
EIN overview and online application
Federal irs.gov
EIN paper form
Tax revenue.state.mn.us
State tax registration
Federal revenue.state.mn.us
Registration instructions
Platform revenue.state.mn.us
Marketplace or platform tax rule
Tax revenue.state.mn.us
Broader registration posture
Platform revenue.state.mn.us
Resale or exemption certificate
Tax revenue.state.mn.us
Nontaxable sales guidance
Local revenue.state.mn.us
Local sales-tax sourcing
Platform revenue.state.mn.us
Retail Delivery Fee
Formation revenue.state.mn.us
Filing and recordkeeping
Platform ebay.com
Platform insurance threshold or requirement
Local minneapolismn.gov
City permit and inspection warning
Local minneapolismn.gov
City licensing information
Platform minneapolismn.gov
Home occupation rules
Tax minneapolismn.gov
Certificate-of-occupancy branch
Local minneapolismn.gov
Local tax reminder
02
Chapter 2 of 7
Handle the Minnesota registration path in order
This is the state-side work before you rely on the platform to carry any part of the operating flow.
Core chapter
What this chapter does
The Minnesota and federal registration sequence, tax setup, and state-maintenance checks.How to move through it
Step 2: Choose your name and brand approach.Use the order check first, then move from name and entity work into EIN, banking, and tax setup.
4 parts to review • 46 source touchpoints behind the drawers.
Registration sequence
Keep the Minnesota and federal setup in this order.This chapter works best when you keep the filings, EIN, banking, and tax work in one clean sequence instead of bouncing between tabs.
- 1 Use the checklist to keep the order straight
These checklist groups keep the pre-spend, pre-sale, and pre-launch work visible before you open the platform workflow.
- 2 Handle name, entity, and filing setup
Use the name-and-formation steps plus the state LLC order before you open banking or state tax registration.
- 3 Get the EIN and banking basics in place
Use the EIN and banking steps before you start platform onboarding, payouts, or supplier paperwork.
- 4 Close the Minnesota tax and filing branch
Keep the Minnesota tax and maintenance rules together before you assume the platform solved them.
Chapter parts
Open Part 1 when you are ready to start working through this chapter.After you start, only one part stays open at a time and the earlier ones stay easy to revisit.
Part 1 of 4
Use the checklist to keep the order straight
The quick-start checklist grouped by the main launch phases.
Part 1 of 4
Use the checklist to keep the order straight
The quick-start checklist grouped by the main launch phases.
Short answer
These checklist groups keep the pre-spend, pre-sale, and pre-launch work visible before you open the platform workflow.- Pick your business name.
- Finish the entity or assumed-name branch that applies.
- Get the EIN if applicable.
Do next: Pick your entity.
See checklist
Do these before you spend money
Grouped so the launch order stays easier to scan.
- Pick your entity.
- Pick your business name.
- Decide your product lane.
- Decide whether you will stay eBay-only or also make direct or off-platform sales later.
- Decide whether you need a resale-purchase path.
- Stay in low-risk general merchandise for the first launch.
- Avoid regulated or high-risk categories such as food, supplements, cosmetics, medical-claim products, batteries-heavy hazmat, alcohol, and children's products unless you are doing separate category research.
- Confirm the offer is not blocked by law, safety rules, or live eBay policy pages.
- Make sure you can document sourcing, authenticity, and supplier legitimacy.
Do these before your first sale
Grouped so the launch order stays easier to scan.
- Finish the entity or assumed-name branch that applies.
- Get the EIN if applicable.
- Open a dedicated business bank account.
- Resolve the marketplace-only, registration, resale, ST3, and local-tax branch that fits your facts.
- Check local permits and the Minneapolis branch if applicable.
- Re-check the live eBay onboarding, verification, and fee pages before account launch.
Do these before launch goes live
Grouped so the launch order stays easier to scan.
- Re-check the live eBay fee schedule before pricing anything.
- Complete the listing, payout, shipping, and return-settings branch.
- Confirm product and category eligibility.
- Build one or two accurate first listings.
- Keep seller-managed shipping simple for the first orders.
- Start small so you can test demand and catch compliance mistakes early.
Official links
Up next Name + filing
Part 2 of 4
Handle name, entity, and filing setup
The name, formation, and LLC-order work for the state launch path.
Part 2 of 4
Handle name, entity, and filing setup
The name, formation, and LLC-order work for the state launch path.
Short answer
Use the name-and-formation steps plus the state LLC order before you open banking or state tax registration.- Step 3: Form the business.
- If you sell under your legal name:.
- file the Certificate of Assumed Name with the Minnesota Secretary of State before using that name publicly.
Do next: Step 2: Choose your name and brand approach.
Step details
Best practical order for a Minnesota single-member LLC launch
- Choose a low-risk general-merchandise product lane first.
- Decide whether you are truly testing casually or building a real business; use single-member LLC for the real-business path.
- Handle the assumed-name branch early if the public brand will differ from the legal name.
- Get the EIN and dedicated banking in place.
- Confirm the Minnesota Tax ID, marketplace-only, ST3, local-tax, and Minneapolis branches before buying inventory.
- Open the eBay seller account only after the legal, tax, and bank records line up.
- Launch with one or two low-risk listings and seller-managed shipping first.
- If you will make direct Minnesota sales, register for the Minnesota tax ID and sales-tax account before launch instead of relying on the marketplace-only branch.
- If you need tax-free inventory purchases for resale, prepare the ST3 exemption-certificate workflow only after the entity, tax, and vendor records line up.
- If the LLC will use a different operating name, file the Minnesota assumed-name branch and complete the required publication step before pushing the brand into banking, supplier, or eBay records.
- If the business uses a Minneapolis home or leased space, clear the home-occupation, certificate-of-occupancy, inspection, and customer-pickup branches before scaling inventory there.
- Track the recurring dates that matter: December 31 entity renewals, April 15 Minneapolis local-use-tax review if applicable, and the active Minnesota tax, payroll, and retail-delivery-fee branches if those facts apply.
Sole proprietor: Decide whether you need an assumed-name filing
Main takeaway
If you sell under your legal name:
Watch for
- file the Certificate of Assumed Name with the Minnesota Secretary of State before using that name publicly.
- Minnesota's official small-business guide says an individual or partnership that conducts business under a name different from the full, true name of each owner must file the assumed-name certificate.
- Minnesota's public guide says a certificate of assumed name remains valid only so long as annual renewals are filed.
Single-member LLC: Name search and naming standards
Main takeaway
Before filing:
Single-member LLC: File the formation document
Main takeaway
Core filing:
Watch for
- Form name: Minnesota Limited Liability Company | Articles of Organization.
- Form number: no separate short numeric form number was identified in the reviewed public source set.
Single-member LLC: Complete the immediate post-filing step
Main takeaway
Keep the operating agreement internally.
Watch for
- This packet did not verify a Minnesota publication rule or a separate paid initial report for a standard domestic LLC.
Single-member LLC: File the assumed-name form if needed
Main takeaway
If the public brand differs from the legal LLC name, file the Minnesota Certificate of Assumed Name.
Watch for
- The publication and renewal rules still apply to the assumed-name filing.
Step 2: Choose your name and brand approach
Main guide step 2
What this step settles
You need to decide whether you are:
Why it matters: Important:
- operating under your own legal name,
- using a trade name, assumed name, or other public-name branch,
- reselling existing brands,
- creating your own brand,
- or building toward a private-label path.
- Your eBay identity, payout, and tax details still need to match real-world records.
- Marketplace selling does not replace state registration, local permits, or your recordkeeping duties.
- If you want strong long-term control, start your trademark, invoice, and authenticity-record path early.
- Minnesota splits assumed-name filings, tax registration, and local zoning across different offices instead of one filing.
Step 3: Form the business
Main guide step 3
What this step settles
If you choose sole proprietor: If you use your true legal name, this packet did not verify a separate Minnesota state formation filing just to exist as a sole proprietor.
- If you choose sole proprietor: If you use your true legal name, this packet did not verify a separate Minnesota state formation filing just to exist as a sole proprietor.
- If you choose sole proprietor: If you use a different public-facing business name, file the Certificate of Assumed Name with the Minnesota Secretary of State before using that name with banks, suppliers, or eBay.
- If you choose sole proprietor: Keep the local branch separate. A Minnesota assumed-name filing does not replace city licensing, zoning, occupancy, or home-occupation review.
- If you choose single-member LLC: Do this in order:
- If you choose single-member LLC: Check business-name availability with the Minnesota Secretary of State and make sure the legal name includes Limited Liability Company or LLC.
- If you choose single-member LLC: File the Minnesota Articles of Organization and provide the registered office address plus organizer information.
- If you choose single-member LLC: Keep the operating agreement internally, get the EIN, and calendar the annual renewal for December 31.
- If you choose single-member LLC: If the public brand will differ from the legal LLC name, file the separate Minnesota assumed-name branch and handle the publication rule.
Official links
Tax sos.state.mn.us
Compare business types
Formation mblsportal.sos.state.mn.us
Formation hub
Formation sos.state.mn.us
Default entity formation filing
Formation sos.state.mn.us
Immediate post-filing requirement
Formation sos.state.mn.us
Ongoing entity maintenance
Formation sos.state.mn.us
Sole proprietor baseline
Local sos.state.mn.us
Assumed-name filing and publication
Federal irs.gov
EIN overview and online application
Tax sos.state.mn.us
Entity tax treatment
Tax sos.state.mn.us
Recurring entity tax filing or fee
Tax sos.state.mn.us
State start-here page
Formation mblsportal.sos.state.mn.us
State business portal
Official mn.gov
State small business support hub
Up next EIN + banking
Part 3 of 4
Get the EIN and banking basics in place
The EIN, banking, and recordkeeping baseline before launch.
Part 3 of 4
Get the EIN and banking basics in place
The EIN, banking, and recordkeeping baseline before launch.
Short answer
Use the EIN and banking steps before you start platform onboarding, payouts, or supplier paperwork.- Step 5: Open banking and bookkeeping.
Do next: Step 4: Get your EIN.
Step details
Step 4: Get your EIN
Main guide step 4
What this step settles
Use the IRS EIN application if applicable. For many LLCs this is required. For many sole proprietors it is optional but still useful for banking, vendors, and eBay setup.
Step 5: Open banking and bookkeeping
Main guide step 5
What this step settles
Do this right away:
- Open a business checking account.
- Keep business money separate from personal money.
- Save every receipt, invoice, shipping bill, eBay fee statement, and tax record.
- Build a sourcing folder and a tax folder from day one.
Official links
Federal irs.gov
EIN overview and online application
Federal irs.gov
EIN paper form
Tax revenue.state.mn.us
State tax registration
Federal revenue.state.mn.us
Registration instructions
Platform revenue.state.mn.us
Marketplace or platform tax rule
Tax revenue.state.mn.us
Broader registration posture
Platform revenue.state.mn.us
Resale or exemption certificate
Tax revenue.state.mn.us
Nontaxable sales guidance
Local revenue.state.mn.us
Local sales-tax sourcing
Platform revenue.state.mn.us
Retail Delivery Fee
Formation revenue.state.mn.us
Filing and recordkeeping
Up next Tax + maintenance
Part 4 of 4
Close the Minnesota tax and filing branch
The Minnesota tax stack, registration timing, and maintenance follow-up.
Part 4 of 4
Close the Minnesota tax and filing branch
The Minnesota tax stack, registration timing, and maintenance follow-up.
Short answer
Keep the Minnesota tax and maintenance rules together before you assume the platform solved them.- A single-member LLC, an employer, or a founder who wants cleaner banking and vendor separation should get an EIN.
- Use Minnesota Business Tax Registration to obtain a Minnesota Tax ID Number when you need one.
- Why the packet still does not flatten the answer:.
Do next: Step 6: Register for state tax, seller permit, or resale setup.
Step details
1. EIN
Main takeaway
A single-member LLC, an employer, or a founder who wants cleaner banking and vendor separation should get an EIN.
Watch for
- A sole proprietor may not always need one federally, but it is usually the cleaner operational choice for eBay setup and supplier paperwork.
2. Minnesota sales tax, seller permit, or equivalent registration
Main takeaway
Use Minnesota Business Tax Registration to obtain a Minnesota Tax ID Number when you need one.
Watch for
- Minnesota says registration itself is free.
- Register before direct taxable Minnesota sales begin or before the business needs Minnesota withholding or other covered tax accounts.
3. Marketplace or platform tax rule
Main takeaway
Why the packet still does not flatten the answer:
Watch for
- Minnesota's remote-seller FAQ says that if a marketplace provider collects and remits sales tax on your behalf, you do not need to collect sales tax on those taxable sales.
- The same FAQ says that if you sell through multiple sources, you must look at combined sales from all sources and collect on taxable sales made through sources that do not collect and remit on your behalf.
- Minnesota's older remote-seller webinar also says that if your only retail sales into Minnesota are through a marketplace provider and the marketplace is collecting and remitting tax, you do not need to register and collect Minnesota sales tax.
- Minnesota's broader registration pages still frame registration around taxable presence and nexus.
- Source-backed inference as of April 28, 2026: eBay marketplace collection clearly helps on facilitated-order collection, but it does not fully erase the registration, local-tax, or resale-document analysis for every Minnesota-based seller.
- If you stay eBay-only and want to rely on the narrower marketplace-only reading, verify that posture with DOR before launch.
- Front-loaded Minnesota rule: the lowest-friction fact pattern in the public record is eBay-only facilitated sales, no day-one ST3 demand, and no direct customer-pickup or commercial-space branch in Minneapolis. Once ST3, direct sales, or address-specific Minneapolis activity appears, treat Minnesota registration and local review as active gates.
4. Resale purchases or exempt purchasing
Main takeaway
Practical takeaway:
Watch for
- Minnesota uses Form ST3, Certificate of Exemption.
- For resale, the form uses exemption reason H. Resale.
- Minnesota's nontaxable-sales guidance says the seller does not have to collect sales tax if the purchaser gives them a completed ST3.
- Public Minnesota guidance also allows identifying information other than a state tax ID in some cases, including FEIN if the purchaser has no state tax ID.
- If supplier resale paperwork matters on day one, do not assume marketplace collection by eBay alone gives you a clean resale-document answer.
- Verify the intended registration and ST3 posture with DOR before relying on it.
5. Local tax and retail-delivery-fee branch
Main takeaway
Minnesota says sellers must collect local tax when shipping taxable items into a local area.
Watch for
- The local-tax answer depends on where the customer receives the product, not just the seller's address.
- Destination-based local sales tax and the Retail Delivery Fee are seller-side collection branches for direct or otherwise non-facilitated covered transactions; they are not the same question as Minneapolis local use tax on untaxed business purchases.
- As of April 28, 2026, Minnesota says a 50 cent Retail Delivery Fee applies to certain covered retail-delivery transactions of at least $100.
- This packet does not assume every eBay order automatically falls into or outside that fee. Re-check the live DOR and eBay workflow if your Minnesota deliveries approach that branch.
6. Entity tax treatment
Main takeaway
Minnesota generally follows the federal baseline for a standard single-member LLC unless another classification is elected.
Watch for
- Minnesota still separates the entity filing from the tax-account branch, so sales tax, withholding, unemployment, local taxes, and local permits remain separate setups.
7. Entity filing-fee or franchise-tax rule
Main takeaway
This packet did not verify a separate recurring Minnesota LLC franchise tax on the public pages reviewed on April 28, 2026.
Watch for
- The recurring public statewide entity item clearly verified here is the Secretary of State annual renewal due by December 31.
8. If the founder changes entity type later
Main takeaway
Minnesota's tax-ID guidance says you may need a new Minnesota Tax ID if the business changes legal organization or must apply for a new FEIN.
Watch for
- Do not assume a sole-proprietor registration, Minnesota Tax ID, or local-permit posture carries over automatically after an entity conversion.
Sole proprietor: Register for Minnesota tax, marketplace-seller, or resale setup
Main takeaway
Why the packet still keeps a caveat:
Watch for
- If you will make direct taxable sales in Minnesota, Minnesota's Registering Your Business guide says you must register for a Minnesota Tax ID Number and a Sales and Use Tax account before those sales begin.
- That broader page does not give a clean beginner-safe carveout for every Minnesota-based eBay-only seller.
Sole proprietor: Understand the tax reality
Main takeaway
Federal business income generally flows through to the owner's personal return for a standard sole proprietor.
Watch for
- If you use an assumed name, calendar its annual renewal by December 31.
Single-member LLC: File ongoing entity maintenance
Main takeaway
Key points:
Watch for
- due: December 31.
- filing method: re-check the current Secretary of State online or paper renewal path before each filing year.
- Minnesota's public annual-renewal form says failure to file by December 31 can result in termination or revocation without further notice.
Step 6: Register for state tax, seller permit, or resale setup
Main guide step 6
What this step settles
Safe practical takeaway:
- Use Minnesota Business Tax Registration and e-Services when you need a Minnesota Tax ID Number.
- If you make direct taxable sales or withhold Minnesota income tax from wages, you need a Minnesota Tax ID Number.
- Marketplace-facilitated sales still need careful reading. Current Minnesota public guidance reviewed on April 28, 2026 says you do not need to collect Minnesota sales tax on taxable sales where a marketplace provider collects and remits the tax on your behalf.
- But Minnesota's broader Who Needs to Register guidance still says sellers with taxable presence in Minnesota generally must register.
- If you are a Minnesota-based eBay-only seller, re-check that registration posture with the Department of Revenue before staying unregistered.
- If you need resale treatment for inventory purchases, use Form ST3, Certificate of Exemption, only after the entity and tax records line up.
- If you plan to stay eBay-only, keep the marketplace-only Minnesota carveout explicit and do not assume it answers direct-sales or resale questions that have not happened yet.
- If you expect to add your own website, direct invoices, local pickup, pop-ups, or fairs, resolve the Minnesota Tax ID branch before launch instead of assuming marketplace collection replaces it.
- If supplier resale support matters on day one, keep the ST3 branch visible and confirm whether your Minnesota registration posture supports it.
Official links
Federal irs.gov
EIN overview and online application
Federal irs.gov
EIN paper form
Tax revenue.state.mn.us
State tax registration
Federal revenue.state.mn.us
Registration instructions
Platform revenue.state.mn.us
Marketplace or platform tax rule
Tax revenue.state.mn.us
Broader registration posture
Platform revenue.state.mn.us
Resale or exemption certificate
Tax revenue.state.mn.us
Nontaxable sales guidance
Local revenue.state.mn.us
Local sales-tax sourcing
Platform revenue.state.mn.us
Retail Delivery Fee
Formation revenue.state.mn.us
Filing and recordkeeping
Tax sos.state.mn.us
Entity tax treatment
Tax sos.state.mn.us
Recurring entity tax filing or fee
Federal fincen.gov
BOI or other federal reporting status
Tax sos.state.mn.us
State start-here page
Formation mblsportal.sos.state.mn.us
State business portal
Official mn.gov
State small business support hub
03
Chapter 3 of 7
Finish the eBay account and operations branch
Use these steps for the platform-side account, plan, operations, and eligibility work after the state basics line up.
Core chapter
What this chapter does
eBay account setup, operations, and pre-launch readiness.How to move through it
Step 10: Understand eBay fees before you price anything.Open the eBay branch only after the Minnesota basics line up, then finish plan and operations choices.
3 parts to review • 20 source touchpoints behind the drawers.
Chapter parts
Open Part 1 when you are ready to start working through this chapter.After you start, only one part stays open at a time and the earlier ones stay easy to revisit.
Part 1 of 3
Open the eBay account
The first account and verification work for the platform path.
Part 1 of 3
Open the eBay account
The first account and verification work for the platform path.
Short answer
Start the platform onboarding only after the legal name, EIN, and payout details line up cleanly.Do next: Step 9: Treat the eBay account branch as a live follow-up, not a guessed baseline.
Step details
Step 9: Treat the eBay account branch as a live follow-up, not a guessed baseline
Platform step 1
What this step settles
The local repo evidence available for this pass did not preserve a settled public eBay onboarding guide, exact seller-verification checklist, payout requirements, or source-backed fee table.
Why it matters: That means the safe order is:
- Finalize the legal name, entity, EIN, bank account, and Minnesota tax or permit branch first.
- Re-check the live eBay public seller pages before creating the account.
- Keep your identity, bank, tax, and entity records ready so they match whatever the live flow requests.
- Do not assume Amazon, Etsy, or Shopify account steps carry over cleanly to eBay.
Official links
Up next Plan + pricing
Part 2 of 3
Review the plan, pricing, and optional programs
Plan, pricing, and optional program decisions before launch.
Part 2 of 3
Review the plan, pricing, and optional programs
Plan, pricing, and optional program decisions before launch.
Short answer
Use this part for the platform plan, pricing, or optional brand and program choices that come before operations.- Step 11: Decide whether brand or IP programs belong in the initial launch.
Do next: Step 10: Understand eBay fees before you price anything.
Step details
Step 10: Understand eBay fees before you price anything
Platform step 2
What this step settles
Practical rule:
Why it matters: Keep the first launch small enough that a fee-model mistake is survivable.
- The local repo evidence used for this pass did not include a source-backed public eBay fee schedule or store-subscription comparison.
- Do not borrow Amazon monthly-plan logic or Etsy fee logic. eBay pricing is its own branch.
- Before you publish the first listing, confirm the live eBay fee pages for any insertion, final-value, promoted-listing, payment, or store-subscription charges that apply to your category and selling pattern.
Step 11: Decide whether brand or IP programs belong in the initial launch
Platform step 3
What this step settles
No mandatory public eBay brand-enrollment program was identified in the local repo evidence used for this pack.
- No mandatory public eBay brand-enrollment program was identified in the local repo evidence used for this pack.
- If you are reselling existing brands, keep supplier invoices and authorization records.
- If you are building your own brand, keep trademark, packaging, and authenticity records organized early.
- What matters first is lawful sourcing, accurate condition descriptions, and avoiding obvious IP-risk inventory.
Official links
Platform ebay.com
Platform registration guide
Platform ebay.com
Platform pricing
Platform ebay.com
Seller verification and payouts
Platform ebay.com
Brand or IP program
Platform ebay.com
Listing and launch workflow
Platform ebay.com
Product or policy screening
Platform ebay.com
Shipping and returns setup
Platform ebay.com
Platform insurance threshold or requirement
Up next Ops + eligibility
Part 3 of 3
Finish operations and eligibility before scaling
Operations and eligibility checks before the business scales.
Part 3 of 3
Finish operations and eligibility before scaling
Operations and eligibility checks before the business scales.
Short answer
Close the operating branch only after the listing, trip, hosting, or operational eligibility checks are ready.- Step 13: Confirm product and category eligibility before scaling.
Do next: Step 12: Complete the listing and seller-managed-shipping branch.
Step details
Step 12: Complete the listing and seller-managed-shipping branch
Platform step 4
What this step settles
For the beginner baseline, use seller-managed shipping:
Why it matters: Important:
- This pack does not assume an Amazon FBA branch.
- This pack does not import Etsy's handmade, vintage, or production-partner rules into eBay.
- The safe baseline here is plain marketplace resale with seller-managed shipping.
- Build one accurate listing with a truthful title, category, condition, and photos.
- Set realistic price, handling time, shipping method, and returns settings.
- Use tracked shipping whenever possible.
- Keep inventory counts accurate and start with items you can pack and ship yourself.
Step 13: Confirm product and category eligibility before scaling
Platform step 5
What this step settles
Because no reusable eBay restricted-items or category-policy baseline was preserved in local repo evidence for this pass, treat the live eBay policy pages as mandatory re-checks before listing regulated, hazardous, branded, luxury, age-restricted, medical, or child-use products.
- Because no reusable eBay restricted-items or category-policy baseline was preserved in local repo evidence for this pass, treat the live eBay policy pages as mandatory re-checks before listing regulated, hazardous, branded, luxury, age-restricted, medical, or child-use products.
- Do not buy a large first order if the item has safety, authenticity, battery, or age-restriction risk.
Official links
Platform ebay.com
Platform registration guide
Platform ebay.com
Platform pricing
Platform ebay.com
Seller verification and payouts
Platform ebay.com
Brand or IP program
Platform ebay.com
Listing and launch workflow
Platform ebay.com
Product or policy screening
Platform ebay.com
Shipping and returns setup
Platform ebay.com
Platform insurance threshold or requirement
04
Chapter 4 of 7
Handle the local and city-specific branches
These local facts can still change the answer even after the state and platform path looks clear.
Optional branch
What this chapter does
Local permits, local taxes, city appendices, and location-specific operating rules.How to move through it
Review minneapolis appendix.Only turn this chapter on if your location, city, or operating model changes the answer.
2 parts to review • 13 source touchpoints behind the drawers.
Only turn this branch on if it matches your plan
These branch questions keep the main reading path clean. If one matches your situation, the relevant detail blocks below get emphasized.
Matching branch content is now highlighted below.
Chapter parts
Open Part 1 when you are ready to start working through this chapter.After you start, only one part stays open at a time and the earlier ones stay easy to revisit.
Part 1 of 2
Local permits and location checks
Minnesota does not appear to use one universal statewide local-business-license form for a standard eBay launch.
Part 1 of 2
Local permits and location checks
Minnesota does not appear to use one universal statewide local-business-license form for a standard eBay launch.
Short answer
Minnesota does not appear to use one universal statewide local-business-license form for a standard eBay launch.Do next: Review local permits and location checks.
Why this matters
Local permits and location checks
Main takeaway
Minnesota does not appear to use one universal statewide local-business-license form for a standard eBay launch.
Watch for
- For any place where the business will operate:.
- check city zoning or planning staff if you will work from home, store inventory, or receive regular shipments there;.
- check Minnesota local-tax guidance if you will make direct sales into local-tax areas;.
- check certificate-of-occupancy or building-safety rules if you will use commercial space, pull permits, or change building use;.
- check city licensing pages only if the product line or activity is regulated.
- County note:.
- The reviewed official Minnesota and Minneapolis public sources did not identify a default Hennepin County general business license for an ordinary nonfood eBay launch.
- Treat county review as activity-specific instead of assuming there is one universal county filing you can either skip or rely on.
- Typical local risk areas:.
- home occupation restrictions.
- zoning for inventory storage.
- truck or carrier activity at a residence.
- customer pickup or walk-in retail activity.
- certificate-of-occupancy or construction triggers.
- city business licenses for regulated activities.
- local sales, use, or special-tax issues.
- Non-Minneapolis note:.
- Other Minnesota cities can have their own home-occupation, signage, permit, or local-license rules, so do not treat the Minneapolis appendix as statewide law.
Official links
Tax sos.state.mn.us
State start-here page
Formation mblsportal.sos.state.mn.us
State business portal
Official mn.gov
State small business support hub
Local minneapolismn.gov
City permit and inspection warning
Local minneapolismn.gov
City licensing information
Platform minneapolismn.gov
Home occupation rules
Tax minneapolismn.gov
Certificate-of-occupancy branch
Local minneapolismn.gov
Local tax reminder
Up next Minneapolis appendix
Part 2 of 2
Minneapolis Appendix
If the business operates in Minneapolis, add one more review layer.
Part 2 of 2
Minneapolis Appendix
If the business operates in Minneapolis, add one more review layer.
Short answer
If the business operates in Minneapolis, add one more review layer.Do next: Review minneapolis appendix.
Why this matters
Minneapolis Appendix
Main takeaway
If the business operates in Minneapolis, add one more review layer.
Watch for
- Minneapolis home-occupation rules are the first local screen for a home-based eBay seller.
- The city's public Home Occupation Requirements PDF says public hours must be limited to 8:00 a.m. through 8:00 p.m..
- The same public rules say more than five customers or clients per day may be considered excessive traffic and that shipment and delivery of products, merchandise, or supplies must regularly occur only in residential-scale vehicles during those hours.
- The same public rules also limit the use to residents plus not more than one nonresident employee on site and prohibit outdoor storage, which keeps a residential eBay launch meaningfully narrower than a light-warehouse or pickup counter model.
- The same PDF also says no retail sale and delivery of products or merchandise to the customer or client may occur on the premises.
- For an eBay seller, that makes a no-customer-pickup, ship-out-only model materially safer than a busy home pickup or walk-in sales model.
- The same delivery and traffic limits also make repeated porch pickup, showroom visits, or warehouse-style shipping patterns a poor fit for a residential launch.
- If you want customer pickup, repeat local handoff, or another retail-style Minneapolis home launch, do not rely on the narrow marketplace-only eBay path until you have re-checked both the DOR registration / ST3 branch and the city home-occupation limits.
- Minneapolis' Open a business page says businesses that require inspections must complete those inspections before opening, and the page routes some businesses into certificate-of-occupancy, fire, health, and licensing branches.
- If you use commercial space or change a building's use or occupancy classification, Minneapolis says you will need a certificate-of-occupancy inspection after the permitted work is complete.
- Minneapolis also says a city business license depends on the activity; it is not automatic for every ordinary seller.
- The city's Small business taxes page adds a local-tax branch even for small operators: if you buy items outside Minneapolis and spend over $770 in a year, the city says you owe 0.5% local use tax, due April 15 for the previous year's taxable purchases if the seller did not collect use tax. That is a business-purchases rule, not a substitute for the separate Minnesota destination-sales-tax or retail-delivery-fee analysis.
05
Chapter 5 of 7
Use the hiring and insurance branch only if it matches your plan
This branch matters when you expect to hire, scale, or need the insurance follow-up tied to the business model.
Optional branch
What this chapter does
Hiring, payroll, insurance, and scale-up risk reminders.How to move through it
Review insurance reality.Only turn this branch on when hiring, payroll, or coverage questions are close enough to matter.
2 parts to review • 6 source touchpoints behind the drawers.
Only turn this branch on if it matches your plan
These branch questions keep the main reading path clean. If one matches your situation, the relevant detail blocks below get emphasized.
Matching branch content is now highlighted below.
Chapter parts
Open Part 1 when you are ready to start working through this chapter.After you start, only one part stays open at a time and the earlier ones stay easy to revisit.
Part 1 of 2
If you hire, close the employment branch first
The employee registration, payroll, and employment-program branch.
Part 1 of 2
If you hire, close the employment branch first
The employee registration, payroll, and employment-program branch.
Short answer
Use these cards if the business will hire employees or carry payroll responsibilities soon.- Register for a Minnesota unemployment-insurance employer account after covered wages are actually paid.
- Minnesota workers' compensation coverage is broadly mandatory.
- ESST has been in effect since January 1, 2024.
Do next: Review 1. employer registration.
Why this matters
1. Employer registration
Main takeaway
Register for a Minnesota unemployment-insurance employer account after covered wages are actually paid.
Watch for
- Minnesota UI guidance says not to register until covered wages have actually been paid.
- Use the Minnesota Tax ID / business-tax-registration path for withholding and other Minnesota business-tax accounts.
- Minnesota Paid Leave began in 2026; public employer materials reviewed on April 28, 2026 say the first premiums were due April 30, 2026, employers may deduct up to 50% of premiums from employee paychecks starting January 1, 2026, and employer access runs through the UI / Paid Leave systems.
2. Workers' compensation
Main takeaway
Minnesota workers' compensation coverage is broadly mandatory.
Watch for
- Current DLI guidance reviewed on April 28, 2026 says all employers are required either to purchase workers' compensation insurance or obtain approval to self-insure.
3. ESST and Paid Leave
Main takeaway
ESST has been in effect since January 1, 2024.
Watch for
- Current DLI guidance says employers must provide at least one hour of leave for every 30 hours worked, up to at least 48 hours each year.
- Minnesota Paid Leave began in 2026.
- Official Minnesota employer materials reviewed on April 28, 2026 say the first premiums were due April 30, 2026, the total premium rate for 2026 is 0.88% of wages up to the Social Security cap, and employers can deduct up to 50% of premiums from employee paychecks starting January 1, 2026.
- Paid Leave employer access is coordinated with the UI system.
- Minnesota Paid Leave began in 2026; public employer materials reviewed on April 28, 2026 say the first premiums were due April 30, 2026, employers may deduct up to 50% of premiums from employee paychecks starting January 1, 2026, and employer access runs through the UI / Paid Leave systems.
4. Exemption certificate if applicable
Main takeaway
This packet did not verify a broad Minnesota CE-200-style exemption certificate that an ordinary private employer can use instead of the normal employee-classification and workers' compensation analysis.
Official links
Up next Insurance branch
Part 2 of 2
Keep the insurance branch visible as you scale
The insurance, liability, and scale-trigger branch.
Part 2 of 2
Keep the insurance branch visible as you scale
The insurance, liability, and scale-trigger branch.
Short answer
This is the insurance and liability follow-up tied to hiring, products, services, or growth.- No public eBay-wide insurance threshold or mandatory coverage amount was preserved in the reviewed local repo evidence for this packet.
Do next: Review insurance reality.
Why this matters
Insurance reality
Main takeaway
No public eBay-wide insurance threshold or mandatory coverage amount was preserved in the reviewed local repo evidence for this packet.
Watch for
- That does not mean insurance is unnecessary.
- For physical products, commercial general liability and product liability deserve real attention before you scale.
- Re-check live eBay seller terms plus any carrier, payment, warehouse, landlord, or supplier contracts before assuming no insurance trigger exists.
06
Chapter 6 of 7
Keep the operating calendar and mistake list close after launch
Once you are live, use the ongoing calendar and the mistake list to keep the business on a safer path.
Core chapter
What this chapter does
The recurring compliance calendar, live-operating routine, and beginner mistakes to avoid.How to move through it
Assuming marketplace-provider collection answers every Minnesota registration question.Use the recurring calendar first, then keep the repeated-mistake notes close after launch.
2 parts to review • 30 source touchpoints behind the drawers.
Chapter parts
Open Part 1 when you are ready to start working through this chapter.After you start, only one part stays open at a time and the earlier ones stay easy to revisit.
Part 1 of 2
Use the ongoing compliance calendar
The recurring compliance calendar grouped by timing.
Part 1 of 2
Use the ongoing compliance calendar
The recurring compliance calendar grouped by timing.
Short answer
This groups the recurring checks by when they matter after launch.- Get the EIN if applicable.
- Build accurate listings with clear condition, photos, shipping, and returns settings.
- Confirm the item is not blocked by law or live eBay policy pages.
Do next: Finish the Minnesota LLC or assumed-name filing that applies and calendar the December 31 annual-renewal deadline immediately.
See checklist
Before first sale
Grouped so the launch order stays easier to scan.
- Finish the Minnesota LLC or assumed-name filing that applies and calendar the December 31 annual-renewal deadline immediately.
- Get the EIN if applicable.
- Open the bank account and separate business bookkeeping.
- Decide the Minnesota tax posture before buying inventory:
- if you plan to stay eBay-only, document the marketplace-only branch carefully;
- if you will make direct taxable sales, register for the Minnesota tax ID and sales-tax account before launch.
- If you want to buy inventory tax free for resale, prepare a completed Form ST3, Certificate of Exemption only after the entity, tax, and vendor records line up.
- Check the local branch where you will operate, especially Minneapolis home-occupation, delivery, occupancy, and local-tax issues if you are using a home or leased space.
- Complete eBay verification only after the legal and financial records line up.
Before first live launch
Grouped so the launch order stays easier to scan.
- Build accurate listings with clear condition, photos, shipping, and returns settings.
- Confirm the item is not blocked by law or live eBay policy pages.
- Start with one or two low-risk items you can actually ship yourself.
- If you are in Minneapolis, keep the first launch ship-out-only with no customer pickup.
Monthly
Grouped so the launch order stays easier to scan.
- Reconcile payouts, fees, refunds, disputes, and returns.
- Review cash reserves for taxes.
- Review margins, inventory age, and shipping performance.
- Check customer messages, returns, and proof-of-delivery records.
- Avoid mixing personal and business spending.
Annual or periodic
Grouped so the launch order stays easier to scan.
- LLC: file the Minnesota annual renewal by December 31.
- Assumed name: file the Minnesota annual renewal by December 31 starting in the calendar year after the original filing, and do not skip the publication rule.
- Minneapolis: review the local use-tax branch by April 15 for prior-year taxable purchases if it applies.
- Re-check live eBay fee, verification, restriction, payout, and insurance pages before major pricing or scaling decisions.
Official links
Platform ebay.com
Platform insurance threshold or requirement
Federal irs.gov
EIN overview and online application
Federal irs.gov
EIN paper form
Tax revenue.state.mn.us
State tax registration
Tax sos.state.mn.us
Compare business types
Platform ebay.com
Platform registration guide
Platform ebay.com
Listing and launch workflow
Tax sos.state.mn.us
State start-here page
Up next Common mistakes
Part 2 of 2
Common Mistakes New Operators Make
The most common mistakes from the research pack plus the first-launch recommendation.
Part 2 of 2
Common Mistakes New Operators Make
The most common mistakes from the research pack plus the first-launch recommendation.
Short answer
These are the repeated errors called out in the research pack.- Filing an assumed name but forgetting the publication or annual-renewal branch.
- Using ST3 loosely instead of only when the registration posture and exemption reason actually fit.
- Ignoring Minneapolis or other home-business rules because the store is "online only".
Do next: Assuming marketplace-provider collection answers every Minnesota registration question.
Why this matters
Practical first-launch recommendation
- If you are testing casually with minimal risk, sole proprietor can work.
- If you intend to build a real eBay business, single-member LLC is usually the better long-term path.
Key detail
Assuming marketplace-provider collection answers every Minnesota registration question
Keep in mind
- Filing an assumed name but forgetting the publication or annual-renewal branch
- Using ST3 loosely instead of only when the registration posture and exemption reason actually fit
- Ignoring Minneapolis or other home-business rules because the store is "online only"
- Treating Minneapolis local use tax as the same thing as Minnesota destination sales tax or the Retail Delivery Fee
- Pricing inventory without a fresh copy of the live eBay fee model
- Mixing personal and business money
Official links
Tax sos.state.mn.us
Compare business types
Formation mblsportal.sos.state.mn.us
Formation hub
Formation sos.state.mn.us
Default entity formation filing
Formation sos.state.mn.us
Immediate post-filing requirement
Formation sos.state.mn.us
Ongoing entity maintenance
Federal irs.gov
EIN overview and online application
Federal irs.gov
EIN paper form
Tax revenue.state.mn.us
State tax registration
Federal revenue.state.mn.us
Registration instructions
Platform revenue.state.mn.us
Marketplace or platform tax rule
Tax revenue.state.mn.us
Broader registration posture
Platform revenue.state.mn.us
Resale or exemption certificate
Tax revenue.state.mn.us
Nontaxable sales guidance
Local revenue.state.mn.us
Local sales-tax sourcing
Platform revenue.state.mn.us
Retail Delivery Fee
Formation revenue.state.mn.us
Filing and recordkeeping
Platform ebay.com
Platform insurance threshold or requirement
Local minneapolismn.gov
City permit and inspection warning
Local minneapolismn.gov
City licensing information
Platform minneapolismn.gov
Home occupation rules
Tax minneapolismn.gov
Certificate-of-occupancy branch
Local minneapolismn.gov
Local tax reminder
07
Chapter 7 of 7
Review your selected steps and open the packet PDF
Use the review screen to decide what belongs in the packet, then open a real PDF preview in a new tab.
Finish
Review and print
Review the chapters you kept and make sure the right reminders stay visible.
Use this step to keep only the chapters that match the launch plan now, then keep the local and city reminders close before you treat the packet as final.
Saved setup choice
single-member LLCThat choice stays visible while the rest of the journey gets lighter.
Packet count
4 chapters selectedOptional branches can stay out of the packet until they match the real launch plan.
Still verify locally
6 remindersLocal tax, zoning, insurance, and platform policy changes still need the official check.
Open the working launch packet with fillable tracker rows, then print or download it from the PDF tab.
Choose what stays in the packet
Selected chapters
- Choose setup
Your setup choice, the short safe path, and the money realities that matter before spending deeply. - Minnesota registrations
The Minnesota and federal registration sequence, tax setup, and state-maintenance checks. - eBay setup
eBay account setup, operations, and pre-launch readiness. - Local and city checks
Local permits, local taxes, city appendices, and location-specific operating rules. - Hiring and insurance
Hiring, payroll, insurance, and scale-up risk reminders. - Ongoing calendar and mistakes
The recurring compliance calendar, live-operating routine, and beginner mistakes to avoid.
See local verification reminders
- Official statewide guide comparing business forms and routing founders to naming, tax, licensing, and employment branches.
- Minnesota's published name-availability guidance points founders here to search business names and use online business-services tools.
- DEED's small-business office provides licensing, registration, and resource-navigation support.
- Minneapolis says businesses must complete all required inspections before opening and that inspection sets vary by property type, renovations, and licensed activity.
- Minneapolis says businesses operating in the city may need a city business license depending on the activity, and zoning staff can help confirm location-specific fit.
- The city limits outdoor storage, caps on-site nonresident employees, restricts deliveries to residential-scale patterns, and treats retail pickup and excessive customer traffic as risk points. If the seller wants home pickup or another retail-style home launch, pair this row with the Minnesota marketplace, registration, and ST3 rows above instead of treating marketplace-only eBay collection as a complete answer.
Change your path
Need a different route into this answer?
Use one of these links if you landed in the wrong platform, wrong state, or want the state-only baseline before you keep reading.
Choose another platform Switch away from eBay without losing the state-first flow. Choose another state for eBay Stay on eBay and reopen the state picker for Minnesota alternatives. Open the Minnesota state guide Compare the platform-specific path with the state-only baseline. Open official sources Jump straight to the official source directory if you want agency links first.