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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. You can calculate the sales taxes due using the Sales Tax Rate Calculator.

For information on various Sales and Use Tax topics, see Fact Sheets and Industry Guides.

For a summary of law changes from the 2019 legislative session, see 2019 Sales Tax Law Changes.

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