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Use Tax for Individuals

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Use Tax is the counterpart to Sales Tax. The Minnesota Use Tax rate is the same as the Sales Tax rate of 6.875% (though local taxes may also apply) and has the same exemptions.

When you buy a taxable item for your own use without paying Minnesota sales tax, you may owe use tax.

Some common situations where you may owe use tax include:

  • You buy taxable items or services online without paying Minnesota sales tax
  • You buy taxable items outside of Minnesota
  • You buy taxable items from another country, even if foreign taxes or duties were paid
  • You buy taxable items or services and the Minnesota seller does not charge you sales tax

For more information, see Sales Tax Fact Sheet 156, Use Tax for Individuals (PDF).

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