In coordination with the State of MN announcement extending the due date for February sales tax returns filed with the State due to the COVID-19 pandemic, the City of Duluth will be extending the due date of February tourism tax returns that are due March 20th until April 20th. This extension applies to both lodging and food & beverage sales.
Tourism Tax returns for the month of February must be filed no later than April 20th. Penalties and interest will not be charged if the February tourism tax returns are filed and paid by April 20th. Returns that have already been filed will not be refunded.
Additional instructions regarding this announcement and updates will be posted on this website (http://www.duluthmn.gov/Finance). Monies received by the City from tourism tax returns is used by the City to support our tourism industry partners.
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.
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
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.