Minnesota Individual Use Tax Return

Individual Use Tax Return
UT1, Individual Use Tax
Form UT1, Individual Use Tax Return

*226591*

You can file and pay use tax electronically on our website at www.revenue.state.mn.us. Read the instructions before completing this form.
Your Name

Social Security Number

Street Address

Year Items Were Purchased

City

State

ZIP Code

County in which you live

1 Amount paid for all taxable purchases on which the sellers did not charge
and collect the appropriate amount of sales and/or local taxes  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 1
Purchase price (included on line 1) for the following:
a Aircraft .  .  .  .  .  .  .  .  .  .  .  .  . Purchase price

Aircraft N Number

Snowmobile  .  .  .  .  .  .  .  . Purchase price
Watercraft  .  .  .  .  .  .  .  .  .  . Purchase price
All-Terrain Vehicle .  .  .  . Purchase price
2 Amount included in line 1 for items purchased for personal use from sellers that are not registered
or required to be registered to collect Minnesota sales tax (e .g ., out-of-state sellers)  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 2
3 Purchases subject to use tax . If line 2 is $770 or less, subtract line 2 from line 1 .
If line 2 is more than $770, enter the amount from line 1  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 3
4 Minnesota general use tax:
Enter the total purchase price from line 3  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .
X  .06875 = 4
5 Liquor gross receipts use tax . If line 3 includes purchases of alcoholic beverages:
Enter the purchase price  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .
X  .025 = 5
6 Local use taxes . If you live in a local tax area and did not pay local tax on
your purchases, you owe local use tax (see instructions for more information)
Local Tax
Purchase Price
Rate
a
X
=
6a
b

X

=

6b

c

X

=

6c

d

X

=

6d

e

X

=

6e

f

X

=

6f

g

X

=

6g

h

X

=

6h

i

X

=

6i

Total local use taxes due (add lines 6a through 6i)  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 6
7 Add lines 4, 5, and 6  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 7
8 Credit for general sales and local taxes already paid to Minnesota or to another
state (see instructions) . If no sales or local taxes were paid, enter zero  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 8
9 Total use tax due (subtract line 8 from line 7) . If zero or less, enter zero  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 9
10 Penalty (see instructions)  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 10
11 Interest (see instructions)  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 11
12 Add lines 9, 10 and 11 . This is the TOTAL AMOUNT DUE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . (Make
 .  .  .  . check
 .  .  .  .payable
 .  .  .  . to
 .  .Minnesota
 .  .  .  .  .  . Revenue .)
 .  .  .  .  .  . 12
I declare that this return is correct and complete to the best of my knowledge and belief .
Signature
Paid preparer’s signature

Minnesota tax ID, SSN or PTIN

Date

Daytime phone

Date

Daytime phone

If you choose to file a paper return, complete this form and mail it with your check to:
Minnesota Department of Revenue, Mail Station 1125, 600 N. Robert St., St. Paul, MN 55146-1125
Rev . 1/25

I authorize the Minnesota Department
of Revenue to discuss this tax return
with the preparer .

Instructions for Form UT1

What is use tax?

Use tax is the counterpart of sales tax. You owe use tax when Minnesota sales tax is not charged on taxable items you buy, whether you buy
them in Minnesota or outside the state.
For example, if you travel to another state or country and bring back items that are normally taxed in Minnesota, you owe use tax on those
purchases. The same applies if you buy taxable items through catalogs or the internet and Minnesota sales tax is not charged on the purchase.
Use tax does not apply to items currently tax exempt in Minnesota, such as clothing, prescription drugs for humans, and most groceries.
If the items you’re buying are for your personal use (as opposed to buying items to use in a business), you can buy up to $770 worth of taxable
goods during the calendar year without paying use tax. If your purchases total more than $770, you must pay use tax.
Minnesota’s use tax rate is the same as the state sales tax rate (6.875 percent). If you live in an area with one or more local use taxes, you owe
local use tax on your purchases as well.
Watercraft, snowmobiles, ATVs and aircraft. Sales or use tax is due on all purchases of watercraft, snowmobiles, ATVs and aircraft, regardless if the item is registered with the Department of Public Safety or Transportation (Aeronautics). Tax is generally paid at the time the item is
purchased. However, if tax was not paid at the time of purchase or when the item was registered, use Form UT1 to report use tax.
Alcoholic beverages. If you enter Minnesota with more than one liter of intoxicating liquor or more than 288 ounces of malt liquor, on which
you did not pay Minnesota tax, you may also be required to file and pay alcoholic beverage excise tax. For details, see Form LB58, Alcoholic
Beverage Excise Tax Return.
Cigarettes products. When you buy cigarettes in Minnesota, the price you pay includes Minnesota Cigarette Excise Tax and the Cigarette
Sales Tax. If you buy cigarettes outside the state and are not charged these Minnesota taxes, you may also need to file Form CT203, Cigarette
Use Tax Return.
Tobacco products. When you buy tobacco products in Minnesota, the price you pay includes Minnesota Tobacco Tax. If you buy tobacco
products outside the state and are not charged Minnesota tax, you may need to file Form CT303, Tobacco Use Tax Return, with Form UT1.

How to File and Pay Use Tax

Individuals and Businesses not Required to Have a Minnesota Tax ID Number

If your purchases are for your personal use, or if you are not required to have a Minnesota tax ID number and your purchases were made for
business use (i.e., your business doesn’t make taxable sales, doesn’t have employees and you file the business income under your Social Security
number using federal Schedule C), you must file and pay use tax using your Social Security number.
File and pay use tax in one of the following ways:
• Complete Form UT1 and mail it with your check by the due date to the address provided at the bottom of the form
• Go to our website at www.revenue.state.mn.us and click Individuals. Click Use Tax for Individuals under Other Individual Taxes, Refunds, Reporting. Follow the instructions to file electronically.

Businesses

If you are a business and have or are required to have a Minnesota tax ID number, you must report and pay use tax electronically using our eServices system. Do not file Form UT1.
Before you can file or pay use tax, you need a Minnesota tax ID number. To register, go to www.revenue.state.mn.us and click Register for a
Tax ID Number under Businesses. You can also register by phone at 651-282-5225 or 1-800-657-3605.

Due dates
Individuals

If your purchases subject to use tax were for personal use, you must file an annual return by April 15 of the following year.

Businesses not required to have a Minnesota tax ID number

If your purchases subject to use tax were for business use and total $18,500 or less for the year, file a return and pay the tax due by April 15 of
the following year.
If your total purchases subject to use tax exceeds $18,500 before the end of the year, your return and payment are due by the 20th day following
the end of the month in which your purchases exceeded $18,500.
If you do not file a use tax return voluntarily, you may be billed for the use tax you owe as information about purchases subject to use tax
becomes available to us. Your bill will include penalty and interest charges if applicable.

Completing Form UT1
Line 1

Enter the total amount paid for all taxable items you purchased on which the sellers did not charge and collect the appropriate amount of sales
or local use taxes. Do not include any state sales or local taxes that were collected at the time of sale in the total on line 1.

Line 1a

Enter the amount you included on line 1 for the purchase of aircraft, snowmobile, watercraft, and all-terrain vehicles.You cannot register or
license an aircraft, snowmobile, watercraft, or all-terrain vehicle in Minnesota until you pay the correct sales or use tax or claim a valid exemption.
Continued

Line 2

Of the amount on line 1, determine the amount you paid to purchase items for personal use from out-of-state sellers or other sellers that are
not required to collect Minnesota sales tax.
For example, if you bought taxable items over the Internet, by mail order, or from a shopping channel, and the seller did not collect Minnesota sales tax, enter the purchase price on line 2. Also include any taxable purchases you made from an out-of-state seller that properly
collected another state’s sales tax at a rate lower than Minnesota’s.
Do not include any state sales and/or local taxes that were collected at the time of sale.

Line 3

If line 2 is $770 or less for the year, your personal-use purchases are exempt from use tax. Subtract line 2 from line 1 and enter the result on
line 3. If line 2 is more than $770, you must pay use tax on your total personal-use purchases. Enter the amount from line 1 on line 3.

Line 4

Minnesota’s general state sales tax rate is 6.875 percent. Enter the amount from line 3 and calculate general rate sales tax due.

Line 5

Purchases of alcoholic beverages are taxed at a rate 2.5 percent higher than the general sales tax rate. Multiply your total purchases of alcoholic beverages included in line 3 by 2.5 percent.

Line 6

If you live in certain areas, you also owe local use tax on your purchases. Refer to the Local Use Tax Rate Chart on the last page of these
instructions for a full list.
The list is current for local taxes effective on or before 01/01/2023. Check our website to see if any local taxes were implemented after this
date.
Local sales and use taxes are updated quarterly. To determine the appropriate tax rate use one of the tools on our website; search the keyword sales tax rate map or sales tax calculator.
Note: You may owe multiple local use taxes on your purchases. Enter the same purchase price for each applicable tax rate.

Line 8

You are allowed a credit for any general sales and/or local taxes paid on the purchases to Minnesota or to another state. The credit is limited
to the 6.875 percent general sales tax rate charged by Minnesota, plus any applicable local taxes.
If you paid the correct amount of Minnesota sales tax, but not the correct local tax, you may deduct the Minnesota sales tax paid when determining the use tax due on your purchases.
If you paid sales tax to another state at a rate lower than Minnesota’s rate, fill in the amount you
paid on line 8. If the other state’s rate is the same or higher, enter the amount equal to the 6.875
percent rate.
You cannot claim a credit for more than the correct amount of sales and local taxes you would
have paid had you made the purchases in the city or county in which you live.
You are not allowed credit for customs duty charges or tax paid to other countries.

Lines 10 and 11

If you don’t pay the use tax you owe on time, you must pay penalty and interest. If your payment
is 1 to 30 days late, the penalty is 5 percent of the unpaid tax; 31 to 60 days late, 10 percent; more
than 60 days late, 15 percent. If you also don’t file your return on time, add an additional 5 percent to the above penalty.

Example:
How to figure penalty and interest
You owe $130 in use tax for purchases made in
2022. The due date for filing a return and paying use tax is April 15, 2023 .
You file Form UT1 and make your payment on
March 15, 2024 (334 total days late) .
Your unpaid tax = $130 .00
Penalties
Late-payment penalty for
more than 60 days late (15%)

=

$19 .50

Late-filing penalty (5%)
=
$6 .50
Enter on line 10  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . $26.00

Figure interest on the tax plus penalty from the due date until the date the total is paid. The inter- Interest (using formula):
est rates for the following years are:
Number of days late in 2023 = 260
2024 – 8%

2023 – 5%

2022– 3%

2021– 3%

Use the following formula to figure interest: (tax + penalty) × # of days late × interest rate ÷ 365

Use of Information

All information on your return is private by state law. It cannot be given to others without your
consent, except to the Internal Revenue Service and to other states that guarantee the same privacy.

Interest rate for 2023 = 5% ( .05)

Number of days late in 2024 = 74
Interest rate for 2024 = 8% ( .08)
($130 + $26) × 260 ×  .05 ÷ 365 =  .  .  .  .  . $5 .56
($130 + $26) × 74 ×  .05 ÷ 365 =  .  .  .  .  . 2 .53
Enter on line 11  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . $8.09

Your name, address and Social Security number are required for identification. Information about
your taxable purchases is required to determine your correct tax. We ask for your phone number so we can call you if we have a question.

Information and Forms

Website: www.revenue.state.mn.us
Phone: 651-296-6181 or 1-800-657-3777
Email: [email protected]
This information is available in alternate formats.

Local Use Tax Rate Chart
City/County

Rate Begin date

Albert Lea
Anoka County Transit
Austin
Avon
Baxter
Becker County Transit
Beltrami County
Beltrami County Transit
Bemidji
Benton County Transit
Bloomington
Blue Earth
Blue Earth County Transit
Brainerd
Brown County Transit
Cambridge
Carlton County
Carlton County Transit
Carver County Transit
Cass County Transit
Chippewa County Transit
Chisago County Transit
Clay County
Clearwater
Cloquet

0.5%
0.25%
0.5%
0.5%
0.5%
0.5%
0.625%
0.5%
0.5%
0.5%
0.5%
0.5%
0.5%
0.5%
0.5%
0.5%
0.5%
0.5%
0.5%
0.5%
0.5%
0.5%
0.5%
0.5%
0.5%

Cloquet
Cook County
Cook County Transit
Crow Wing County Transit
Dakota County Transit
Detroit Lakes

1.0%
1.0%
0.5%
0.5%
0.25%
0.5%

Dodge County Transit
Douglas County Transit
Duluth
East Grand Forks

0.5%
0.5%
1.5%
1.0%

Edina
Elk River
Excelsior
Fairmont
Fergus Falls
Fillmore County Transit
Freeborn County Transit
Glenwood
Golden Valley
Goodhue County Transit
GKWMLL Sanitary District
(1)
Grand Rapids
Grand Rapids Lodging

0.5%
0.5%
0.5%
0.5%
0.5%
0.5%
0.5%
0.5%
1.25%
0.5%
1.0%

04/01/2006
10/01/2017
04/01/2007
10/01/2019
10/01/2006
07/01/2014
07/01/2024
04/01/2014
01/01/2006
10/01/2019
04/01/2024
10/01/2019
04/01/2016
04/01/2007
04/01/2016
10/01/2019
04/01/2023
04/01/2015
10/01/2017
04/01/2016
01/01/2025
04/01/2016
10/01/2017
10/01/2008
04/01/2013 to
03/31/2023
04/01/2023
04/01/2010
01/01/2017
04/01/2016
10/01/2017
10/01/2019 to
06/30/2023
01/01/2019
10/01/2014
10/01/2019
01/01/2018 to
09/30/2020
04/01/2023
10/01/2019
10/01/2019
10/01/2017
10/01/2023
01/01/2015
01/01/2016
01/01/2020
04/01/2024
01/01/2019
01/01/2018

0.5%
3.0%

04/01/2023
01/01/2025

City/County

Hennepin County
Hennepin County Transit
Hermantown

Rate

0.15%
0.5%
1.0%

Hermantown
Hubbard County Transit
Hutchinson
International Falls
Isanti County Transit
Itasca County
Kanabec County Transit
Kandiyohi County Transit
Koochiching County Transit
Lake County Transit
Lanesboro

1.5%
0.5%
0.5%
1.0%
0.5%
1.0%
0.5%
0.5%
0.5%
0.5%
0.5%

Le Sueur County Transit
Litchfield
Lyon County Transit

0.5%
0.5%
0.5%

Mankato
Maple Grove
Marshall
McLeod County Transit
Medford
Metro Area Sales Tax for
Housing
Metro Area Transportation
Mille Lacs County Transit
Minneapolis
Moorhead
Moose Lake
Morrison County Transit
Mower County Transit
New London
New Ulm
Nicollet County Transit
Nobles County Transit
Norman County Transit
North Mankato
Oakdale
Olmsted County Transit
Ortonville Lodging
Otter Tail County Transit
Perham
Pine County Transit
Plymouth Lodging
Polk County

0.5%
0.5%
0.5%
0.5%
0.5%
0.25%

Proctor
Ramsey County Transit

0.75%
0.5%
0.5%
0.5%
0.5%
0.5%
0.5%
0.5%
0.5%
0.5%
0.5%
0.5%
0.5%
0.5%
0.5%
3.0%
0.5%
0.5%
0.5%
3.0%
0.5%
0.25%
1.0%
0.5%

Begin date

01/01/2007
10/01/2017
04/01/2013 to
03/31/2023
04/01/2023
07/01/2015
01/01/2012
10/01/2019
07/01/2019
04/01/2023
01/01/2020
04/01/2018
04/01/2022
04/01/2017
01/01/2012 to
12/31/2024
04/01/2021
07/01/2023
10/01/2015 to
06/30/2020
01/01/2000
04/01/2023
04/01/2013
01/01/2020
04/01/2013
10/01/2023

10/01/2023
01/01/2017
02/01/1987
04/01/2023
10/01/2017
01/01/2018
01/01/2018
10/01/2017
04/01/2001
01/01/2018
01/01/2021
07/01/2022
10/01/2008
04/01/2023
07/01/2017
04/01/2024
01/01/2016
01/01/2020
01/01/2017
07/01/2024
04/01/2024
01/01/2018 to
03/31/2024
10/01/2017
10/01/2017

Local Use Tax Rate Chart (cont.)
City/County

Rate

Redwood County Transit
Renville County Transit
Rice County Transit
Rochester
Rogers
Roseau County Transit
St. Cloud Area (2)
St. Louis County Transit
St. Paul

0.5%
0.5%
0.5%
0.75%
0.25%
0.5%
0.5%
0.5%
1.5%
0.5%

St. Peter
Sauk Centre
Scanlon
Scott County Transit
Sherburne County Transit
Spicer
Staples
Stearns County Transit
Steele County Transit

0.5%
0.5%
0.5%
0.5%
0.5%
0.5%
0.5%
0.25%
0.5%

Begin date

City/County

Rate

Begin date

04/01/2019
01/01/2023
01/01/2014
01/01/2016
10/01/2019
01/01/2022
01/01/2003
04/01/2015
04/01/2024
01/01/2000 to
03/31/2024
07/01/2022
01/01/2020
01/01/2020
10/01/2015
01/01/2019
10/01/2017
04/01/2023
01/01/2018
04/01/2015

Todd County Transit
Two Harbors
Virginia
Wabasha County Transit
Wadena County Transit
Waite Park
Walker
Warren
Waseca County Transit
Washington County Transit

0.5%
1.0%
1.0%
0.5%
0.5%
0.5%
1.5%
0.5%
0.5%
0.5%
0.25%

Watonwan County Transit
West St. Paul
Willmar
Winona County Transit
Worthington
Wright County Transit

0.5%
0.5%
0.5%
0.5%
0.5%
0.5%

01/01/2015
10/01/2019
01/01/2020
04/01/2016
04/01/2014
04/01/2023
01/01/2018
04/01/2023
04/01/2019
10/01/2021
10/01/2017 to
09/30/2021
01/01/2025
01/01/2020
10/01/2019
01/01/2017
01/01/2020
10/01/2017

(1) Garrison, Kathio, West Mille Lacs
(2) Includes St. Cloud, Sartell, Sauk Rapids, St. Augusta, St. Joseph, and Waite Park
* For more information, see the Local Sales and Use Tax Guide