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
Starting July 1, 2024, there is a Retail Delivery Fee of 50 cents that applies to certain transactions involving retail delivery in Minnesota.

988 Prepaid Wireless Fee
Starting September 1, 2024, there is a 988 Fee of 12 cents that applies to each retail transaction involving prepaid wireless services.

Cannabis Tax
On May 30, 2023, a bill was signed to legalize the sale and use of recreational cannabis in Minnesota. Starting July 1, 2023, all sellers of taxable cannabis products must register with the Minnesota Department of Revenue to remit the new Cannabis Tax.