A remote seller must collect when it makes retail sales into Minnesota of more than $100,000, or 200 or more separate retail transactions into Minnesota (as at 1 October 2026; from 1 October 2019). All retail sales count, including those through any marketplace, the seller's own website and other channels; sales for resale do not.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.