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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 Individual Cannabis Use Tax
We are updating Form UT1, Individual Use Tax Return, to include the Individual Cannabis Use Tax. Please wait for the new form if you need to file cannabis use tax for 2025 or earlier.

You may use the current form to file Individual Use Tax for only the general sales tax rate or liquor gross receipts tax.

Postmark Changes and Minnesota Tax Returns
The U.S. Postal Service has updated how it applies postmarks. This change could affect tax returns or payments sent by mail. For details, go to Tax Due Dates.

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Calculate Sales Tax Rate

Publications (Fact Sheets and Industry Guides)

Sales Tax Business Guide

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