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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.

COVID-19 Penalty Relief
You may ask us to cancel or reduce penalties and interest for late filing or payment if you have a reasonable cause or are negatively affected by the COVID-19 pandemic. For details, see Penalty Abatement for Businesses.

For more state tax updates and information, see Our Response to COVID-19.

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