Individual Use Tax
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.
Cigarette Use Tax
If you buy cigarettes outside the state and are not charged the above Minnesota taxes and fees, you must pay them directly to Minnesota. Cigarettes purchased by mail order are not exempt.
Alcohol Use Tax
If you buy items, including alcoholic beverages, without paying sales tax, you may owe individual use tax on your purchases. Alcoholic beverages are subject to general sales or use tax as well as gross receipts tax.
Tobacco Use Tax
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. The tobacco tax does not apply to any purchases in one month that total less than 50 dollars.