Use Tax for Individuals
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).