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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.

Phone and In-Person Sales Tax Appointments Now Available
If you need help with sales tax forms or documents, you can meet with us by phone or 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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Calculate Sales Tax Rate

Fact Sheets and Industry Guides

Sales Tax Business Guide

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