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.

New Law Changes
See 2021 Sales and Use Tax Law Changes to learn about new or expanded sales tax exemptions, June accelerated payment changes, and updated provisions for local sales and use taxes. 

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