Taxes
City of Duluth General Sales Tax
The City of Duluth sales and use tax is collected by the State of Minnesota; for more information visit the Minnesota Department of Revenue's website. For possible tax combinations collected within the City of Duluth, please see chart below.
State of Minnesota / City of Duluth Use Tax
You owe use tax when Minnesota / City of Duluth sales taxes are not charged on taxable items you buy, whether you buy them in Minnesota or outside the state. If the items you are buying are for your personal use, you can buy up to $770 worth of taxable items during the calendar year without paying use tax. If, however, your purchases total more than $770, you must pay use tax on the entire amount. The Minnesota Department of Revenue's Fact Sheet
Tourism taxes are collected by the City of Duluth Treasurer's Office for Food & Beverage and Lodging taxes.
Charitable Gambling taxes are collected by the City of Duluth Treasurer's Office.
Tax Combinations in the City of Duluth
| Type | Minnesota State Sales/Use Tax* |
Minnesota State Liquor Tax* |
St. Louis County Transit Sales/Use Tax* |
Duluth City Sales/Use Tax* |
Duluth Tourism Additional Food & Beverage Tax |
Duluth Tourism Lodging Excise Tax |
Duluth Tourism Additional Lodging Tax |
Total Tax % |
|---|---|---|---|---|---|---|---|---|
| Food/Beverage | ||||||||
| No Alcohol | 6.875% | 0.5% | 1.5% | 2.25% | 11.125% | |||
| With Alcohol | 6.875% | 2.5% | 0.5% | 1.5% | 2.25% | 13.625% | ||
| Hotel-Motel | ||||||||
| 30 rooms or less | 6.875% | 0.5% | 1.5% | 3.0% | 11.875% | |||
| More than 30 rooms | 6.875% | 0.5% | 1.5% | 3.0% | 2.5% | 14.375% | ||
| Other Retailers | 6.875% | 0.5% | 1.5% | 8.875% | ||||
| *Collected by the State of MN | ||||||||
Last updated: 10/01/2019