Minnesota Sales & Use Tax

Minnesota levies a 6.88% state sales tax on the retail sale, lease, or rental of most goods and some services. Local jurisdictions impose additional sales taxes of up to 1.5%. The range of total sales tax rates within the state of Minnesota is between 6.875% and 8.375%.

Use tax (same rate) is also collected on the consumption, use or storage of goods in Minnesota if sales tax was not paid on the purchase of the goods. Returns are to be filed on or before the 20th day of the month following the month in which the purchases were made. 

Minnesota provides exemption opportunities for the following industries: 

  • Manufacturing

Statute for Refunds: 42 Months

Utility Exemption: Yes, apportionment; Study is required.

Minnesota Sales & Use Tax State Links

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