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Subtracting Sales Tax from Receipts
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If your total receipts include sales tax, you must subtract the tax from the total receipts before filing your return.
Subtracting Sales Tax Chart
To subtract the tax, find the sales tax rate that applies to you in the table.
Then, do one of the following:
- Divide your receipts by the number listed under "divide receipts by" in the same row as your sales tax rate
- Multiply your receipts by the number listed under "multiply receipts by" in the same row as your sales tax rate
| Tax Rate | Divide Receipts By | Multiply Receipts By |
|---|---|---|
| 6.875% | 1.06875 | 0.93563 |
| 7.025% | 1.07025 | 0.93432 |
| 7.125% | 1.07125 | 0.93345 |
| 7.275% | 1.07275 | 0.93214 |
| 7.375% | 1.07375 | 0.93132 |
| 7.525% | 1.07525 | 0.92997 |
| 7.625% | 1.07625 | 0.92911 |
| 7.775% | 1.07775 | 0.92782 |
| 7.875% | 1.07875 | 0.92696 |
| 8.025% | 1.08025 | 0.92571 |
| 8.125% | 1.08125 | 0.92485 |
| 8.375% | 1.08375 | 0.92272 |
| 8.625% | 1.08625 | 0.92059 |
| 8.875% | 1.08875 | 0.91848 |
| 9.125% | 1.09125 | 0.91634 |
| 9.375% | 1.09375 | 0.91424 |
| 9.525% | 1.09525 | 0.91299 |
| 9.625% | 1.09625 | 0.91216 |
| 9.775% | 1.09775 | 0.91091 |
| 9.875% | 1.09875 | 0.91013 |
| 10.025% | 1.10025 | 0.90884 |
| 10.125% | 1.10125 | 0.90802 |
| 10.275% | 1.10275 | 0.90678 |
| 10.525% | 1.10525 | 0.90473 |
| 10.775% | 1.10775 | 0.90269 |
| 13.025% | 1.13025 | 0.88472 |
| 13.275% | 1.13275 | 0.88277 |
| 13.400% | 1.13400 | 0.88183 |
| 13.525% | 1.13525 | 0.88082 |
| 13.775% | 1.13775 | 0.87889 |
| 16.025% | 1.16025 | 0.86185 |
| 16.275% | 1.16275 | 0.85999 |
Example
All prices at your restaurant include Minnesota sales tax only. The total taxable sales at the end of the month are $10,000. Divide $10,000 by 1.06875 (or multiply by 0.93563) to remove the Minnesota sales tax.
$10,000/1.06875 = $9,357
Report $9,357 on the General Rate Sales Tax line.