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Last Updated: 12/28/2016

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Sales and Use Tax

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

  • 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.

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

    Most purchases by local governments in Minnesota are exempt from 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 Fact Sheet 176, Local Governments – Cities, Counties, and Townships.

  • 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. 

  • What do I do if I get an error message after I click Submit?Back to top

    ​If you get an error message when using the calculator, try the following
    tips. Consult the USPS’s Postal Addressing Standards for additional
    information about address formatting.

    Error message reads:
    Multiple results found. A specific address is required.

    To fix it, you need to include the street direction (N, S, E, or W) in the
    Address field, if applicable.


    Error message reads:
    Invalid – Enter a specific Minnesota address

    1. Make sure the street direction is in the correct place in the
    Address field.

    2. Make sure you enter the suite or apartment number, if applicable.
    For example, enter “Suite 130” in the Apt/Suite/Other field.


    3. Check to see if the city name you are using in the City field is
    the United States Post Office’s (USPS) “preferred” city name. For
    instance, an address might be located in Chanhassen city limits,
    but the USPS prefers “Excelsior.”


    4. Use a named street instead of the county road or highway name
    in the Address field, when available.