Frequently Asked Questions

Sales and Use Tax > Tax Information > Sales Tax Rate Calculator

• How often do I need to file Sales and Use Tax?
• Are local governments subject to sales tax?
• What is use tax?

• How often do I need to file Sales and Use Tax?Back to top

  Sales and Use Tax may be due on a monthly, quarterly, or annual basis. The due date is based on the average monthly tax you reported in the previous year, as shown in the table below. 

   

  Filing Frequency​	Average Tax Reported​	Due Date​
  Annual​	Less than $100 per month​	Feb. 5 of the following year​
  Quarterly​	Less than $500 per month​	20th day of the month after the end of the quarter​
  Monthly​	More than $500 per month​	20th day of the month after the end of the month

   

  When a due date falls on a weekend or legal holiday, the due date is the next business day.

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• Are local governments subject to sales tax?Back to top

  Most sales and purchases by local governments in Minnesota are subject to the state’s 6.875 percent general rate Sales and Use Tax.
  
  Local governments are exempt from general local  sales or use taxes. However they must pay other special local taxes such as lodging, entertainment, and food and beverage.
  
  For detailed information on when local governments are exempt from Sales and Use Tax, see Sales to Governments (Sales Tax Fact Sheet 142).​

• What is use tax?Back to top

  Use tax complements sales tax and applies when you buy, lease or rent taxable items or services and aren’t charged sales tax by the seller. Use tax is based on the cost of your taxable purchases, like sales tax (and subject to the same exemptions). You are responsible to pay use tax, when owed.