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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 Sales Tax Rates
State Rate

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

0% – 3% Some local jurisdictions do not impose a sales tax.
Local Rates Apply to Use Tax

Yes
Remote Seller Nexus Rules
CLICK-THROUGH NEXUS

7/1/2013
AFFILIATE NEXUS

10/1/2018 – see state notice
ECONOMIC NEXUS

10/1/2018 – see state notice

New thresholds: 10/1/2019
MARKETPLACE NEXUS

10/1/2018 – see state notice

New thresholds: 10/1/2019
Administration Information
Streamlined Sales Tax Status

Full Member
NUMBER OF TAXING AUTHORITIES

70 Sales Tax Jurisdictions

HOME RULE AUTHORITIES

N/A
Sales Tax Sourcing (Intrastate)

Destination
Sales Tax Return Due Date

The 20th of the month following the reporting period
Exemption Information
RESALE CERTIFICATE

Minnesota Resale Certificate
TYPES OF EXEMPTIONS

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
State Tax Web Page

Minnesota Department of Revenue
Rate Look-Up Page

Minnesota Sales Tax Rate Look-Up
Registration Link

Register for Minnesota Sales Tax
History & Fun Facts
HISTORY

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

Minnesota Massage Therapy Taxable

In Minnesota, a massage therapist that performs services that are not for the purpose of treatment of an illness, injury, or disease is subject to sales tax but is not liable for MinnesotaCare tax.

The Minnesota Court of Appeals has found that taxing all vending machine food sales does not violate the U.S. Constitution or any other laws

It was argued that this universal taxation was unconstitutional because other food retailers must only charge sales tax on soft drinks, candy, and prepared food.

Minnesota Telecommunications Tax

Providing communications services is not deemed to be manufacturing of personal tangible property or to be a taxable service, though the end consumers pay tax on the service they receive.

Minnesota Scanning Services Can Be Taxable

In the state of Minnesota, scanning documents and then transferring those documents via tangible personal property is subject to sales tax.

Minnesota Delivery of Aggregate Materials Subject to Sales Tax

Aggregate materials delivered in the state of Minnesota are subject to sales and use tax no matter who does the billing.

Minnesota Exemption of Equipment Not Applicable to Internet Service Providers

An exemption is available for telecommunication services providers who purchase machinery and equipment and use it directly to provide their services as a sale at retail