If you purchased items to be used or stored in Minnesota but did not pay sales tax on those items, you may owe Use Tax to Minnesota. Examples of purchases where sales tax may not be collected are those made via the internet, mail order catalog or out-of-state.
What is the Use Tax rate?
The Minnesota consumer use tax rate is generally the same as the state sales tax rate. Currently the Minnesota sales tax rate is 6.875%. According to the Minnesota instruction booklet, “If you live in a local tax area, include the use tax that is applicable to your local use tax.” To locate the sales/use tax rate based on your mailing address or zip code, please click here.
Where do I enter this in my account?
The Minnesota use tax is not included on your individual tax return. Minnesota requires a taxpayer with more than $770 of taxable purchases, to file an Individual Use Tax Return. If the total of your taxable purchases within the tax year is less than $770, you are not required to pay use tax. If you are required to file an Individual Use Tax Return, you may access this return, here.