Minnesota Department of Labor and Industry (DLI) <p style="font-family: Arial; font-size: 10pt;" xmlns="http://www.w3.org/1999/xhtml">Residential building contractors whose gross annual receipts from their residential activities are less than $15,000 <strong><span style="box-sizing: inherit; color: rgb(0, 0, 0);">and</span></strong><span style="color: rgb(0, 0, 0);"> have a </span><a href="https://www.dli.mn.gov/sites/default/files/pdf/rbc_exemption13.pdf" style="box-sizing: inherit; color: rgb(0, 108, 223); text-decoration-line: none; touch-action: manipulation;"><span style="text-decoration: underline;">Certificate of Exemption</span></a><span style="color: rgb(0, 0, 0);">. Gross annual receipts are the total amount derived from residential contracting or remodeling activities, regardless of where the activities are performed, and must not be reduced by cost of goods sold, expenses, losses or any other amount.</span></p> <p style="font-family: Arial; font-size: 10pt;" xmlns="http://www.w3.org/1999/xhtml"><strong>Review:</strong></p> <p style="font-family: Arial; font-size: 10pt;" xmlns="http://www.w3.org/1999/xhtml"><strong>What you need to know</strong></p> <p style="font-family: Arial; font-size: 10pt;" xmlns="http://www.w3.org/1999/xhtml"><a href="http://www.dli.mn.gov/business/residential-contractors-remodelers-roofers">Who needs a license?</a>  </p> <p style="font-family: Arial;" xmlns="http://www.w3.org/1999/xhtml"><a href="http://www.dli.mn.gov/business/residential-contractors/residential-contractor-faqs" style="font-size: 10pt;">Frequently asked questions</a><span style="font-size: 13.3333px;"><br /></span><span style="color: rgb(0, 0, 0);"><span style="font-size: 13.3333px;"><br /></span><span style="font-size: 9pt;">For more information contact DLI at </span></span><a href="mailto:dli.license@state.mn.us" style="font-size: 9pt; background-color: transparent; color: rgb(0, 108, 223); box-sizing: inherit; text-decoration-line: none; touch-action: manipulation;"><span style="text-decoration-line: underline;">dli.license@state.mn.us</span></a><span style="font-size: 9pt; color: rgb(0, 0, 0);"> or 651-284-5034. </span></p> None