Minnesota sales tax, and who sets it
Tax year 2026
Set by the state
6.88%
Set locally
1.26%
statewide average
Combined
8.13%
Local share
15.49%
of what you pay
Work out the tax on a purchase in Minnesota
Add the tax on
8.135% effectiveThe general rate applies here: 8.135%, state and local combined. “Statewide average” is a comparison estimate. Named locations use the stored local rate; city and special-district coverage varies, so an address may differ. Rate source · as of 2026-07-01.
How Minnesota's sales tax is put together
- The rate you pay in Minnesota is built from two pieces. Minnesota sets about 6.88%. Local government adds about 1.26% more on average across Minnesota. Stack them and you get about 8.13% — the number that actually turns up on a receipt, and the one worth quoting.
- Minnesota leaves groceries alone. Raw food carries no sales tax here. Prepared food usually does, which means the tax on a supermarket trip depends less on what you spend than on which aisle you spent it in.
- Clothes are exempt in Minnesota, which is rarer than the grocery break and worth knowing before a big shop. Most states tax clothing at the ordinary rate. Minnesota does not tax it at all. Watch for the edges, though — footwear, sportswear and accessories are the categories states most often carve back out.
- Minnesota sets its state rate at about 6.88% and permits locally-set add-ons on top; on average across Minnesota that add-on is about 1.26% and the combined rate is about 8.13%. Both layers are substantive, so neither figure alone describes the charge. Published state-rate rankings capture only the first, which is why Minnesota's position in such a table can differ markedly from its position on combined rates.
- Minnesota grants a full grocery exemption, charging nothing on unprepared food. The exemption's edge is where the revenue and the confusion both sit: prepared, heated and often bakery items typically revert to the full combined rate, so two baskets of identical value can attract materially different tax. Comparisons of grocery exemptions across states are only meaningful alongside each state's definition of what counts as a grocery.
- Minnesota exempts clothing from sales tax, a treatment far less common than the grocery exemption and one that materially changes the effective rate on a household's discretionary spending. Most states apply the full combined rate to apparel. Exemptions of this kind are typically bounded — by price threshold, by athletic or protective use, or by accessory classification — so the exemption's scope matters as much as its existence for any large purchase.
Sales tax on this purchase
A $75,000 salary
| Tax added | $8.14 |
|---|---|
| Rate appliedStatewide average | 8.14% |
Uses this location’s stored combined rate and category rule. Clothing is one item; address-level coverage varies.
Rates across this state
A $75,000 salary
| Counties in this state | 87 |
|---|---|
| Different rates among them | 5 |
| Lowest county rate | 6.88% |
| Highest county rate | 7.88% |
Most counties here share a rate with many others. The county line rarely changes what you pay.
County floors only — city, transit and special-district taxes are excluded where applicable.
At the register
A $75,000 salary
| Tax added | $8.14 |
|---|---|
| You hand over | $108.14 |
| Rate here | 8.14% |
Uses this location’s stored combined rate and category rule. Clothing is one item; address-level coverage varies.
How much of that was tax
A $75,000 salary
| Goods before tax | $98.95 |
|---|---|
| Rate applied | 8.14% |
Uses the selected combined rate for ordinary goods. Exempt items or a mixed receipt change the split.
Every county here
A $75,000 salary
| Lowest | 6.88% |
|---|---|
| Highest | 7.88% |
| Gap between them | 1% |
County floors only — city, transit and special-district taxes are excluded where applicable.
What gets taxed, in each
A $75,000 salary
Minnesota
Statewide average
Texas
Harris County (Houston)
- Sales tax
- Fuel
- Tobacco
| Category | Minnesota | Texas |
|---|---|---|
| Groceries | Exempt | Exempt |
| Clothing at $100 | Exempt | 8.25% |
| Fuel | 32.6¢ | 20¢ |
| Tobacco | $3.04 | $1.41 |
Grocery and general rates use the locations named here. Clothing is one item priced at $100; a more expensive garment may be taxed differently. Fuel and tobacco have separate units and scales.
The split, county by county
The state rate is the same everywhere in Minnesota. Anything beyond it was decided by a county or a city. These counties are a sample chosen to show the range, not a complete list.
| County | State | Local | Combined |
|---|---|---|---|
| Statewide average | 6.88% | 1.26% | 8.13% |
| Hennepin County (Minneapolis) | same | 2.15% | 9.03% |
| Ramsey County (St. Paul) | same | 3% | 9.88% |
What it costs on a thousand dollars
The same purchase in four categories, priced on average across Minnesota. A flat thousand dollars is used deliberately — this is Minnesota's own rate restated in money, not a claim about what anyone spends.
| What you're buying | Tax as share of price | Tax on $1,000 |
|---|---|---|
| General goods | 8.13% | $81 |
| Groceries | 0% | $0 |
| Prescription drugs | 0% | $0 |
| Clothing | 0% | $0 |
Every county in Minnesota
This is the whole state, not a sample — 87 counties, from 6.88% in Aitkin County up to 7.88% in Jackson County. These are county floors. City, transit and special-district taxes can add to them, so an address may pay more.
Complete county coverage for Minnesota: 87 counties spanning 6.88% (Aitkin County) to 7.88% (Jackson County), across 5 distinct rates. Figures are county floors: the state rate plus the county's own levy, excluding municipal, transit and special-district taxes. The representative location figures earlier in the page may include additional local layers.
| County | State portion | County levy | Floor (state + county) |
|---|---|---|---|
| Aitkin County | 6.88% | 0% | 6.88% |
| Anoka County | 6.88% | 0.25% | 7.12% |
| Becker County | 6.88% | 0.5% | 7.38% |
| Beltrami County | 6.88% | 0.5% | 7.38% |
| Benton County | 6.88% | 0.5% | 7.38% |
| Big Stone County | 6.88% | 0% | 6.88% |
| Blue Earth County | 6.88% | 0.5% | 7.38% |
| Brown County | 6.88% | 0.5% | 7.38% |
| Carlton County | 6.88% | 0.5% | 7.38% |
| Carver County | 6.88% | 0.5% | 7.38% |
| Cass County | 6.88% | 0.5% | 7.38% |
| Chippewa County | 6.88% | 0.5% | 7.38% |
| Chisago County | 6.88% | 0.5% | 7.38% |
| Clay County | 6.88% | 0.5% | 7.38% |
| Clearwater County | 6.88% | 0% | 6.88% |
| Cook County | 6.88% | 1% | 7.88% |
| Cottonwood County | 6.88% | 0% | 6.88% |
| Crow Wing County | 6.88% | 0.5% | 7.38% |
| Dakota County | 6.88% | 0.25% | 7.12% |
| Dodge County | 6.88% | 0.5% | 7.38% |
| Douglas County | 6.88% | 0.5% | 7.38% |
| Faribault County | 6.88% | 0% | 6.88% |
| Fillmore County | 6.88% | 0.5% | 7.38% |
| Freeborn County | 6.88% | 0.5% | 7.38% |
| Goodhue County | 6.88% | 0.5% | 7.38% |
| Grant County | 6.88% | 0% | 6.88% |
| Hennepin County | 6.88% | 0.15% | 7.03% |
| Houston County | 6.88% | 0% | 6.88% |
| Hubbard County | 6.88% | 0.5% | 7.38% |
| Isanti County | 6.88% | 0.5% | 7.38% |
| Itasca County | 6.88% | 1% | 7.88% |
| Jackson County | 6.88% | 1% | 7.88% |
| Kanabec County | 6.88% | 0.5% | 7.38% |
| Kandiyohi County | 6.88% | 0.5% | 7.38% |
| Kittson County | 6.88% | 0% | 6.88% |
| Koochiching County | 6.88% | 0.5% | 7.38% |
| Lac qui Parle County | 6.88% | 0% | 6.88% |
| Lake County | 6.88% | 0.5% | 7.38% |
| Lake of the Woods County | 6.88% | 0% | 6.88% |
| Le Sueur County | 6.88% | 0.5% | 7.38% |
| Lincoln County | 6.88% | 0% | 6.88% |
| Lyon County | 6.88% | 0% | 6.88% |
| Mahnomen County | 6.88% | 0% | 6.88% |
| Marshall County | 6.88% | 0% | 6.88% |
| Martin County | 6.88% | 0.5% | 7.38% |
| McLeod County | 6.88% | 0.5% | 7.38% |
| Meeker County | 6.88% | 0% | 6.88% |
| Mille Lacs County | 6.88% | 0.5% | 7.38% |
| Morrison County | 6.88% | 0.5% | 7.38% |
| Mower County | 6.88% | 0.5% | 7.38% |
| Murray County | 6.88% | 0% | 6.88% |
| Nicollet County | 6.88% | 0.5% | 7.38% |
| Nobles County | 6.88% | 0.5% | 7.38% |
| Norman County | 6.88% | 0.5% | 7.38% |
| Olmsted County | 6.88% | 0.5% | 7.38% |
| Otter Tail County | 6.88% | 0.5% | 7.38% |
| Pennington County | 6.88% | 0% | 6.88% |
| Pine County | 6.88% | 0.5% | 7.38% |
| Pipestone County | 6.88% | 0% | 6.88% |
| Polk County | 6.88% | 0.5% | 7.38% |
| Pope County | 6.88% | 0% | 6.88% |
| Ramsey County | 6.88% | 0.5% | 7.38% |
| Red Lake County | 6.88% | 0% | 6.88% |
| Redwood County | 6.88% | 0.5% | 7.38% |
| Renville County | 6.88% | 0.5% | 7.38% |
| Rice County | 6.88% | 0.5% | 7.38% |
| Rock County | 6.88% | 0% | 6.88% |
| Roseau County | 6.88% | 0.5% | 7.38% |
| Scott County | 6.88% | 0.5% | 7.38% |
| Sherburne County | 6.88% | 0.5% | 7.38% |
| Sibley County | 6.88% | 0.5% | 7.38% |
| St. Louis County | 6.88% | 0.5% | 7.38% |
| Stearns County | 6.88% | 0.25% | 7.12% |
| Steele County | 6.88% | 0.5% | 7.38% |
| Stevens County | 6.88% | 0% | 6.88% |
| Swift County | 6.88% | 0% | 6.88% |
| Todd County | 6.88% | 0.5% | 7.38% |
| Traverse County | 6.88% | 0% | 6.88% |
| Wabasha County | 6.88% | 0.5% | 7.38% |
| Wadena County | 6.88% | 0.5% | 7.38% |
| Waseca County | 6.88% | 0.5% | 7.38% |
| Washington County | 6.88% | 0.5% | 7.38% |
| Watonwan County | 6.88% | 0.5% | 7.38% |
| Wilkin County | 6.88% | 0% | 6.88% |
| Winona County | 6.88% | 0.5% | 7.38% |
| Wright County | 6.88% | 0.5% | 7.38% |
| Yellow Medicine County | 6.88% | 0% | 6.88% |
Streamlined Sales Tax member rate files plus individual state Department of Revenue rate tables — county-level rows only; city, transit and special-district levies excluded — as of 2026-01-01, last verified 2026-08-29.
What this page does not cover
- The first Minnesota county table and calculator location list are samples, picked to show how much local rates move rather than to cover everywhere. Your address might land outside the range shown. A recent receipt is the better source if you have one.
- One tax, not all of them. What you see here is Minnesota's general sales tax. Gas, drink and cigarettes are taxed separately and those taxes are usually hidden inside the price. Hotels, restaurant meals and vehicle purchases often carry extra charges of their own on top.
- An exemption is a category, not a promise. Minnesota decides for itself where each category stops — hot food is usually outside the grocery exemption, and accessories are often outside the clothing one. That boundary work is where the real difference between two states with the same rate turns up.
- The first Minnesota county table and calculator location list are representative samples, not a complete register. It exists to demonstrate the magnitude of local variation, so the highest and lowest figures shown bound the sample rather than the state. Any specific address should be checked against the local revenue authority or a recent receipt; a complete county-floor table, where shown separately, still excludes additional city and district taxes.
- This covers Minnesota's general sales tax in isolation. Fuel, alcohol and tobacco are subject to per-unit excise regimes that are generally included in the advertised price and are invisible at the point of sale. Lodging, prepared food and motor vehicle transactions commonly carry supplementary state or local levies beyond the general rate, so a transaction in one of those categories is not fully described by anything on this page.
- Exemption treatment in Minnesota is recorded here at category level; the operative detail is where the state's statute terminates each category. Heated and prepared foods generally revert to the full rate despite a grocery exemption, and clothing exemptions are typically bounded by price threshold or by use. These definitional boundaries account for much of the divergence between states that appear equivalent on rate and exemption list alone.
Questions people ask
Why is the tax at the register higher than the state rate?
The state sets about 6.88%; local governments stack theirs above it, reaching about 8.13% in practice. The total moves with the address, not with the purchase.
Is food taxed the same as everything else?
No — groceries are exempt in Minnesota, which is why a basket of raw ingredients can leave a shop untaxed while a sandwich from the same shop does not. The line is drawn at preparation, not at the food itself.
Is clothing really untaxed here?
Largely, yes — but exemptions of this kind usually have edges. Sports gear, protective equipment and formal wear are commonly written back out of a general clothing exemption, and some states cap it per garment, so an expensive single item can be taxable where a cheap one is not.
Will the rate change if I shop in the next town?
A little, but the state sets the bulk of it. With just about 15.49% decided locally, crossing a boundary changes the total only slightly.
What composes the combined rate in this state?
The combined rate is the state levy plus every local levy sourced to the point of sale. Minnesota sets about 6.88%; the representative combined rate is about 8.13%, of which about 15.49% is decided locally. A single statewide figure is therefore an approximation.
How are groceries classified for sales tax here?
Minnesota exempts groceries from general sales tax. The exemption typically excludes prepared food, and definitional boundaries — utensils supplied, heating, or a seller's prepared-food share — determine which side a specific item falls on. Those tests vary by state and are not uniform.
What are the limits of this state's clothing exemption?
Minnesota exempts clothing from general sales tax. Such exemptions commonly exclude athletic, protective and formal apparel, and two states cap the exemption per item, so a single high-value garment may be partly taxable. Accessories are generally excluded.
How much intra-state variation is there in the combined rate?
Locally determined levies account for about 15.49% of the representative combined rate, so intra-state dispersion is limited and the statewide figure approximates most locations closely. Rates remain sourced to the point of sale.