Minimum Sales Rate Tax for 2024
6.88% | Column content | Column content | Column content | Column content | |
1.5% | Column content | Column content | Column content | Column content | |
0.5% | Column content | Column content | Column content | Column content | |
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Rtd Greater Denver | Column content | Column content | Column content | Column content | |
Scientific & Cultural Fac.(cd) | Column content | Column content | Column content | Column content | |
Regional Transport Authority | Column content | Column content | Column content | Column content | |
Minimum combined sales tax rate value | 8.875% | Column content | Column content | Column content | Column content |
Special tax | Column content | Column content | Column content | Column content | |
Economic sales nexus threshold | $100,000 | Column content | Column content | Column content | Column content |
Transactions threshold | 200 | Column content | Column content | Column content | Column content |
Sales tax return filing due date | Depends on your filing frequency | Column content | Column content | Column content | Column content |
The statewide state sales tax rate in Minnesota is 6.0%, and since the St Louis County sales tax rate is 0.5% and the city-specific sales tax rate is 0.75%, the minimum sales tax rate for Duluth is 8.125%.
How to calculate your sales tax rate
Use our online sales tax calculator to determine the combined state and local sales tax rate for each location where you have a physical or economic nexus. Just enter your state and ZIP code to get your sales tax rate.
Looking for help calculating your sales tax? Contact us today to book a free consultation!
What is nexus?
In Duluth, businesses must understand “nexus” to determine their tax obligations. Nexus refers to the connection that requires a business to collect sales tax in a state. This concept became even more important after the U.S. Supreme Court’s decision in South Dakota v. Wayfair, Inc., which allowed states to require sales tax collection based on economic activity rather than just a physical presence.
Specific sales tax rules for Duluth
Certain items are subject to additional taxes on top of the state general sales tax. These include cannabis products, alcoholic beverages such as beer, wine, and liquor, manufactured homes and park trailers, motor vehicle sales and short-term rentals, and waste management services.

Services
Generally not taxable

Goods
Products like appliances, cars, furniture, electronics, and sports equipment are mostly taxable

Clothing
Most clothing for general use is not taxable but there are exceptions

Electronics
Taxable

SaaS
Not taxable

Digital Products
Mostly taxable with some exceptions

Software
Prewritten software is generally taxable

Freight/Shipping
Shipping is generally taxable if they are part of the sale of a taxable good.
Speak to a US sales tax expert today