Frequently Asked Questions

Use Tax for Individuals > Tax Information

• What is Individual Use Tax?
• What is Cigarette Use Tax?
• What is Alcoholic Beverage Excise Tax?
• What is Tobacco Use Tax?

• What is Individual Use Tax?Back to top

  Use tax is the counterpart of sales tax. You owe use tax when Minnesota sales tax is not charged on taxable items you buy, whether you buy them in Minnesota or outside the state.
  
  For more information go to the Individual Use Tax information page.​

• What is Cigarette Use Tax?Back to top

  If you buy cigarettes outside the state or cause them to be brought into the state and are not charged Minnesota taxes and fees, you must pay them directly to Minnesota.
  
  For more information go to the Cigarette Use Tax information page.​

• What is Alcoholic Beverage Excise Tax?Back to top

  Any individual, age 21 or older, who enters Minnesota from another state with more than one liter of intoxicating liquor or more than 288 ounces of malt liquor must complete Form LB58 and pay the Minnesota excise tax.
  
  For more information go to the Alcoholic Beverage Excise Tax information page.

• What is Tobacco Use Tax?Back to top

  If you buy tobacco outside the state or cause it to be brought into the state and are not charged Minnesota taxes and fees, you must pay them directly to Minnesota.
  
  For more information go to the Tobacco Use Tax information page.​