The Minnesota state sales tax rate is 6.875% in 2026. When county and city taxes are added, the combined rate ranges from 6.875% in areas with no local additions up to 7.875% in the highest-taxed jurisdictions. The most populated areas of Minnesota — including Hennepin County — have a combined rate of 7.78%.
Minnesota exempts both groceries and clothing from sales tax. The Twin Cities metro area has an additional 0.25% transit tax, and Minneapolis has a higher combined rate due to multiple local additions.
💡 Quick Reference: $100 purchase in Minnesota at the average combined rate costs approximately $107.38 after tax. Use the calculator above to find the exact amount for any county or city in Minnesota.
Groceries in Minnesota are exempt from Minnesota sales tax. Clothing purchases are exempt from Minnesota sales tax. Prescription drugs and medical devices are generally exempt from sales tax in Minnesota, as they are in most US states.
Common Minnesota Sales Tax Exemptions
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Prescription Medicine
Prescription drugs are fully exempt from Minnesota sales tax.
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Grocery Food
Unprepared groceries are exempt from Minnesota sales tax in Minnesota.
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Manufacturing Equipment
Equipment used directly in manufacturing is generally exempt.
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Agricultural Supplies
Seeds, livestock, and farm feed are generally exempt in Minnesota.
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Clothing
Clothing is exempt from Minnesota sales tax in Minnesota.
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Textbooks
Textbooks for educational use are often exempt or reduced rate.
How Does Minnesota Sales Tax Work?
Sales tax in Minnesota is collected at the point of purchase by retailers and remitted to the Minnesota Department of Revenue. The total rate you pay is the sum of the Minnesota state rate (6.875%) plus any applicable county and city rates in your location.
Businesses with a physical presence in Minnesota — including offices, warehouses, or employees — have sales tax nexus and must collect and remit Minnesota sales tax. Since the 2018 Supreme Court ruling in South Dakota v. Wayfair, remote sellers with $100,000+ in Minnesota annual sales or 200+ Minnesota transactions must also register and collect Minnesota sales tax even without a physical presence.
📅 Minnesota Sales Tax Filing: Returns are typically due on the 20th of the month following the reporting period. Filing frequency (monthly, quarterly, or annual) is assigned by the Minnesota Department of Revenue based on your sales volume. File and pay online through the Minnesota state tax portal.
The Minnesota state sales tax rate is 6.875% in 2026. With county and city additions, combined rates range from 6.875% to 7.875% depending on your location. The most common combined rate in populated Minnesota counties is around 7.38%. Use the calculator above to find the exact rate for your specific county and city.
Groceries in Minnesota are exempt from Minnesota sales tax. This applies to unprepared food items purchased at grocery stores. Prepared food (restaurant meals, hot food from a deli counter) is generally taxed at the full combined rate regardless of state grocery exemptions.
To calculate Minnesota sales tax, multiply your purchase amount by the combined rate (as a decimal). For example, a $200 purchase in Hennepin County at 7.78%: $200 × 0.778 = $15.56 in sales tax, making the total $215.56. Or simply use the free Minnesota sales tax calculator at the top of this page.
Yes, if you meet Minnesota’s economic nexus threshold. Remote sellers must collect and remit Minnesota sales tax if they have $100,000 or more in Minnesota sales or 200+ separate Minnesota transactions in a calendar year. This applies to all online sellers including Amazon FBA sellers, Shopify stores, and marketplace sellers. Marketplace facilitators like Amazon, Etsy, and eBay collect and remit on behalf of their sellers in Minnesota.
Most services are not subject to Minnesota sales tax, which primarily applies to the sale of tangible personal property. However, certain services are taxable in Minnesota — including some digital services, repair services, and services that are inseparable from a taxable product. Consult the Minnesota Department of Revenue or a tax professional for guidance on specific service types.
The highest combined sales tax rate in Minnesota is 7.875%, which occurs in areas with the maximum local tax additions on top of the 6.875% state base rate. The lowest rate is the state base rate of 6.875% in areas with no local taxes. See the county-by-county table above for the exact rate in each area of Minnesota.