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Starting October 1, 2019, the Duluth sales and use tax rate is increasing to 1.5 percent.  (The previous sales and use tax rate was 1.0 percent).  Minnesota Department of Revenue will administer this tax.

This 1.5 percent sales tax applies to retail sales made in Duluth.  The use tax applies to taxable items used in the City if the local sales tax was not paid.  For more information, please click here.

 


Forms

Special Assessments

A special assessment is a fee collected by the City for improvements or services the City provides that benefit a property.  Special Assessments are collected by the City of Duluth Treasurer's Office.  Please click here for more information.

City of Duluth General Sales Tax

Starting October 1, 2019, the Duluth sales and use tax rate is increasing to 1.5 percent. (The previous sales tax rate was 1.0 percent).
The City of Duluth sales and use tax is collected by the State of Minnesota.  Please click here for their website.  For possible tax combinations collected within the City of Duluth, please click here.

 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.  Please click here for more information.

Tourism Tax Collection

Tourism taxes are collected by the City of Duluth Treasurer's Office.  Please click here for information regarding Food and Beverage or Lodging taxes.

Charitable Gambling Taxes

Charitable Gambling taxes are collected by the City of Duluth Treasurer's Office.  Please click here for more information.

Tax Combinations in the City of Duluth

Print-friendly version of chart:  10/1/2019 & Forward  |  4/1/15-9/30/19
 Sales Tax Chart

For earlier tax rate information please contact the Treasurer's office by E-mail or phone (218-730-5350).  Tax rates for 4/1/15 - 9/30/19 can be found here.