Minnesota Sales Tax

On this page you will find handy sales and use tax information about Minnesota.

How to use this page:

We’ve pulled in the information from all our Charts for a consolidated view by state.  Here you can see the sales tax rates and if the state has remote seller nexus rules. You can also see any sales tax holidays or amnesty programs that may exist, though these do not apply to all states.

Below the chart you can find any News & Tip item we have published that relates to Minnesota that you can filter by topic. This will help you get informed on current and past legislation that has passed in the state.

State Rate

6.875% The state has reduced rates for sales of certain types of items.

Range of Local Rates

0% – 2% Some local jurisdictions do not impose a sales tax.

Local Rates Apply to Use Tax





10/1/2018see state notice


10/1/2018see state notice

New thresholds: 10/1/2019


10/1/2018see state notice

New thresholds: 10/1/2019

Administration Information
Streamlined Sales Tax Status

Full Member


70 Sales Tax Jurisdictions



Sales Tax Sourcing (Intrastate)


Sales Tax Return Due Date

The 20th of the month following the reporting period

Exemption Information

Minnesota Resale Certificate


Product types of exemptions: Resale, qualifying capital equipment, agricultural production, industrial production/manufacturing, multiple points of use, direct mail, qualified data centers, clothing


Entity types of exemptions: Certain nonprofit and charitable organizations, educational organizations, and religious organizations, government (limited), federal and diplomatic, state is required to use a Direct Pay, locals are limited and not exempt from all local tax types


Minnesota Exemption Certificate Forms

State Links
History & Fun Facts

Minnesota enacted its sales tax in 1967 at an initial rate of 3%.


Minnesota amended its sales and use tax laws in 2003 to conform with the Streamlined Sales and Use Tax Agreement.

  • Clothing is exempt from Minnesota sales tax, however, the exemption does not include sports and recreational equipment, protective equipment, and clothing made of fur.

Governor of Minnesota Approves Omnibus Tax Bill, Including Phase Out of Accelerated June Payments, New Exemptions for School Groups and Public Safety Facilities

On July 1, 2021, Minnesota Governor Tim Walz signed an omnibus tax bill that included new exemptions and considerations for businesses required to make June accelerated sales tax payments.

Economic Nexus State Guide

Key information such as effective dates, thresholds, and includable sales for out-of-state sellers making sales into states that have enacted economic nexus legislation both before and after the South Dakota v. Wayfair Supreme Court decision.

State Notices & Resources for Remote Sellers

Use this state by state guide to find each state\’s initial guidance on how to proceed post-Wayfair, state resources such as FAQs, and any state activity such as going through a legislative process that impacts remote sellers.

Minnesota Updates Guidance on Exemptions for Utilities used in Production

Minnesota has updated a sales tax fact sheet that provides guidance regarding exemptions for utilities used in production to include information on utility refunds for landlords.

Sellers May Be Contacted About Other Taxes Under New Streamlined Sales Tax Governing Board Rule

Sellers registered through SSTP may be contacted about other taxes in the member states where they register with the SSTP.

Taxpayer Allowed Minnesota Industrial Production Exemption on Natural Gas and Electricity Purchases

A taxpayer’s motion of summary judgement against the Minnesota Commissioner of Revenue’s denial of its refund claim for sales tax paid for natural gas and electricity was granted.

Minnesota Enacts Marketplace and Affiliate Nexus Legislation

Minnesota amended its definition of a retailer maintaining a place of business in the state as part of numerous sales and use tax nexus amendments.

October 1, 2018 Remote Seller Deadline for Multiple States

The October 1, 2018 remote seller compliance deadline is approaching for a number of states. Click on the links below for our previous news items with more details. Alabama Enacts Economic Nexus Provision Illinois Enacts Economic Nexus Legislation Indiana Enacts…

House Introduces Online Sales Simplicity and Small Business Relief Act of 2018

On September 13, 2018, Rep. Jim Sensenbrenner (R-WI) and additional U.S. House members introduced the Online Sales Simplicity and Small Business Relief Act of 2018.

Minnesota Issues Sales Tax Guide for Hotels and Other Lodging Establishments

The Minnesota Department of Revenue released a sales and use tax industry guide for hotels and other lodging establishments.

Remote Seller Resources

Comprehensive list of resources for remote sellers following the South Dakota v. Wayfair Supreme Court decision – including state notices, videos, articles, training opportunities, and more.

U.S. Supreme Court Issues Decision In South Dakota v. Wayfair

On June 21, 2018, the U.S. Supreme Court issued its decision in the South Dakota v. Wayfair case, ruling in favor of South Dakota and overturning Quill’s physical presence rule.

South Dakota v. Wayfair Analysis & Predictions: Sales Tax Experts Weigh-In

Sales tax experts lend their insight into and predictions for one of the most important U.S. Supreme Court decisions regarding sales tax in decades, South Dakota v. Wayfair.

Multistate Tax Commission Updates Its Uniform Sales & Use Tax Exemption Certificate

The Multistate Tax Commission (MTC) revised its Multijurisdictional Uniform Sales & Use Tax Exemption/Resale Certificate on January 22, 2018 to reflect two state changes.

Record Number of Sellers Participate in 2017 MTC Amnesty Program

The volume of applicants for the 2017 online marketplace seller tax amnesty program overwhelmed the Multistate Tax Commission.

Multistate Tax Commission Announces Tax Amnesty Program for Online Sellers

The MTC organized a tax amnesty program for online sellers, running from August 17 to November 1, 2017. The voluntary disclosure program allowed sellers to start remitting sales tax on future sales without penalty or liability for unpaid, prior accumulated sales tax in 25 participating states.

No Regulation Without Representation Act of 2017 Introduced

Under the proposed House bill, a state may tax or regulate a person’s activity in interstate commerce only when the person is physically present in the state during the period in which the tax or regulation is imposed.

Minnesota Enacts Changes to Qualified Business and Nonprofit Economic Development Corporation Exemptions

Effective July 1, 2017, the refundable sales tax exemption for qualified businesses in greater Minnesota cities is expanded to ten years for businesses that invest at least $200,000,000 over a ten-year period.

Minnesota Enacts Exemption for Fiber and Conduit used in Telecommunications or Pay Television Services

Effective for sales and purchases made after June 30, 2017, fiber and conduit used in transportation of telecommunications or pay television services are exempt in Minnesota.

Congress Introduces Marketplace Fairness Act of 2017 and Remote Transactions Parity Act of 2017

Introduced on April 27, 2017, the Marketplace Fairness Act of 2017, if enacted, would authorize states meeting certain requirements to require remote sellers that do not meet a small seller exception to collect their state and local sales and use taxes.

Minnesota Annual Sales Tax Returns Are Due February 6

Annual filing in Minnesota is available for taxpayers who have an average of $100 or less tax due each month. Taxpayers must file a return if they are reporting $0 in tax.

Minnesota Supreme Court Affirms Award of Attorney Fees to Taxpayer

The Minnesota Supreme Court affirmed the Tax Court’s award of attorney fees to a taxpayer in a sales and use tax case since the application for attorney fees was timely filed. The decision strays from the Commissioner’s assessment.

Online Sales Simplification Act of 2016 Discussion Draft is Introduced

The proposed legislation would implement a “hybrid origin” approach for remote sales. States could impose sales tax on remote sales if the origin state participates in a clearinghouse.

No Regulation Without Representation Act of 2016 Introduced

Taking the opposite approach of the Marketplace Fairness Act and Remote Transactions Parity Act, the proposed bill would limit the ability of states to require remote sellers to collect use tax. However, the bill failed to pass.