Minnesota sales tax at a glance
| Type of tax | Sales and use tax |
|---|---|
| State rate | 6.875% |
| Local rates | Average 1.26%, highest 3.00% |
| Average combined rate | 8.14% |
| Groceries | ExemptFood and food ingredients are exempt from state and local tax. Candy, soft drinks, prepared food and dietary supplements are taxable. |
| Prescription drugs | Exempt (also OTC)Prescription drugs are exempt, and so are over-the-counter drugs with a "Drug Facts" panel. Vitamins are taxable. |
| Clothing | ExemptMost clothing is exempt. Fur clothing, accessories and sports, recreational or protective equipment are taxable. |
Local averages are population-weighted figures from the Tax Foundation: State and Local Sales Tax Rates, Midyear 2026 (rates as of 1 July 2026). They are a guide, not the rate at any one address. For the exact rate where you buy, use the Minnesota Department of Revenue sales tax rate calculator.
Worked examples
A $300 TV at the average combined rate (8.14%)
| Rate | 6.875% state + 1.26% local = 8.135% |
|---|---|
| Price before tax | $300.00 |
| Sales tax | $24.41 |
| Total | $324.41 |
Working: $300.00 × 8.135% = $24.41. Electronics are taxed at the full rate. In the Twin Cities metro the local part is higher than the 1.26% average because of the metro taxes.
Working back from a $54.07 receipt at the average rate
| Rate | 6.875% state + 1.26% local = 8.135% |
|---|---|
| Price before tax | $50.00 |
| Sales tax | $4.07 |
| Total | $54.07 |
Working back: $54.07 ÷ 1.08135 = $50.00, so the tax was $4.07. Divide by 1.08135 to find the pre-tax price. Exempt clothing on the same receipt should be taken out first.
Twin Cities metro taxes
Since 1 October 2023, the seven metro counties (Anoka, Carver, Dakota, Hennepin, Ramsey, Scott and Washington) charge a 0.75% Metro Area Transportation tax and a 0.25% Metro Area Housing tax on top of the state rate and any city or county taxes. Minneapolis and St. Paul also have their own city sales taxes. Local taxes follow the state rules for what is exempt, so groceries and clothing stay tax-free in the metro too. The Department of Revenue's rate calculator gives the full rate for an address.
Clothing and the retail delivery fee
Minnesota is one of a handful of states that exempt everyday clothing with no price cap, so coats, jeans and shoes are tax-free. Fur clothing, accessories such as jewelry and handbags, and sports, recreational and protective equipment are taxable. Minnesota also has a $0.50 retail delivery fee on deliveries of taxable items when the order totals $100 or more; it is a fee, not part of the sales tax rate.
Minnesota vs. neighboring states
| State | State rate | Avg. combined | Groceries |
|---|---|---|---|
| Minnesota | 6.875% | 8.14% | Exempt |
| Wisconsin | 5% | 5.72% | Exempt |
| Iowa | 6% | 6.94% | Exempt |
| South Dakota | 4.2% | 6.11% | Taxed (full rate) |
| North Dakota | 5% | 7.09% | Exempt |
Average combined rates are from the Tax Foundation, midyear 2026 report. See sales tax rates for every state for the full table.