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Last Updated: 1/25/2018

Use Tax for Individuals

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. ​For more information, see Individual Use Tax.

 

​Alcoholic Beverage Use Tax

If you buy alcohol beverages outside the state and are not charged Minnesota taxes, you may need to pay them directly to Minnesota.​

The Alcoholic Beverage Use Tax does not apply to:

  • one liter or less of intoxicating liquor or 288 ounces or less of malt liquor that you bring into Minnesota from another state in one month

  • four liters or less of intoxicating liquor or ten quarts (320 ounces) or less of malt beverages that you bring into Minnesota from another country in one month

For more information, see Alcoholic Beverage Use Tax.

Cigarette Use Tax and Tobacco Use Tax

If you buy cigarettes or tobacco products outside the state and are not charged Minnesota taxes and fees, you may need to pay them directly to Minnesota.

The Cigarette Tax does not apply to:

  • one carton (200 cigarettes) or less that you carry into Minnesota in one month

The Tobacco Tax does not apply to:

  • tobacco products that total less than $50 that you carry into Minnesota in one month

Cigarettes and tobacco products purchased by mail order or the internet are not exempt.​

For more information, see Cigarette Use Tax and Tobacco Use Tax.