Sales and Use Tax

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.

Retail Delivery Fee
There is a Retail Delivery Fee of 50 cents that applies to certain transactions involving retail delivery in Minnesota.

Cannabis Tax
All sellers of taxable cannabis products must register with the Minnesota Department of Revenue to remit the Cannabis Tax.