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Sales and Use Tax

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Sales Tax applies to most retail sales of goods and some services in Minnesota. You may owe Use Tax on taxable goods and services used in Minnesota when no sales tax was paid at the time of purchase. We also administer a number of local sales taxes.

2025 Tax Law Changes
Visit the Tax Law Changes page for a summary of 2025 Sales and Use Tax Law Changes.

In-Person Sales Tax Appointments Now Available
If you need help with sales tax forms or documents, you can meet with us in person. In most cases, it's faster and easier to contact us in other ways. For details, see Get Sales Tax Help.

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Top Tasks [–]

Calculate Sales Tax Rate

Fact Sheets and Industry Guides

Sales Tax Business Guide

File and Pay [+]