Minnesota Consumer Taxes

Sales Tax
6.5% 297A.62

Cigarette Tax
24 mills/cigarette §297F.05

Gasoline Tax per Gallon
20¢ §296A.07

Use Tax
6.5% 297A.63

Liquor Tax
Beer 3.2% $2.40/barrel, >3.2% $4.60/barrel; Wine 14% 30¢/gal., 14-21% 95¢/gal., 21-24% $1.82/gal., >24% $3.52/gal.; Sparkling wine $1.82/gal.; Spirits $5.03/gal. §297G.03, 297G.04

Gambling Tax
Horseracing 6% of net receipts plus 1% of gross bets §240.15; Gambling 8.5% other than pull tabs and tip boards §297E.02


Inside Minnesota Consumer Taxes