City of Rochester
201 4th Street SE
Rochester, MN  55904
(Map)

Phone: 507-328-2900
Fax: 507-328-2901
TDD: 507-328-2900

Department Contacts

Information on Use Tax

Print

Use tax is the counterpart of sales tax. You owe use tax when Minnesota sales tax, Olmsted County sales tax, and/or Rochester sales tax is not charged on taxable items you buy, whether you buy them outside the state or elsewhere in Minnesota.
 

Here are two MN Dept of Revenue websites that further explain the use tax procedures:

Businesses:
http://www.revenue.state.mn.us/businesses/sut/Pages/Use_Tax.aspx

 
Individuals:
http://www.revenue.state.mn.us/individuals/use_tax_individ/Pages/Individual_Use_Tax.aspx