Instructions For Form Ut-1 - Department Of Revenue
ADVERTISEMENT
1Instructions for Form UT-1
What is use tax?
Information and forms
returns are due by the 20th day of the
month following the month the purchases
Use tax is the counterpart of sales tax. It
If you have questions or need additional
are made. If your return is filed late, you
only applies when Minnesota sales tax is
forms, call the Department of Revenue at
may be assessed penalty and interest
not charged at the time of purchase.
(612) 296-6181 or toll-free 1-800-657-3777.
charges.
Use tax must be paid on all taxable items
Hearing, speech or visually impaired?
When you file your return, you will be
brought into Minnesota or purchased
TDD users may call the department
assigned a seven-digit use tax ID number,
from retailers who do not collect
through the Minnesota Relay Service at
which will help us process your return.
Minnesota sales tax, including items
(612) 297-5353 or 1-800-627-3529; ask for
purchased through mail-order catalogs.
(612) 296-6181. Information will be made
If you do not file a use tax return
Use tax applies to purchases made in
available in an alternative format upon
voluntarily, you may be billed for the
foreign countries as well as other states.
request (such as Braille, large print or
use tax you owe as information about
audiotape).
purchases subject to use tax becomes
The use tax rate is 6.5 percent—the same
available to the Department of Revenue.
as Minnesota’s sales tax rate. Note: Farm
Your bill will include penalty and
machinery, logging and aquaculture
interest charges if applicable.
equipment have a special rate of 2.5
You may owe
percent.
Completing Form UT-1
use tax on—
Currently, Minnesota does not tax
Line 3
clothing, prescription drugs and most
Catalog purchases
from any
If you owe Minneapolis or Rochester use
groceries. If you purchase these items
state or foreign country, such as:
tax, fill in the amount on line 3. (See
outside Minnesota, or by mail, you do not
Audio tapes, CDs, videos
“Local use taxes” on this page.)
owe use tax.
Cameras and photo supplies
Line 5
Local use taxes. Minneapolis,
Cards, stationary, gift wrap
Minnesota allows a credit for sales tax
Rochester and Duluth collect a local use
Computers and computer
paid to another state, up to the 6.5 percent
tax. The Department of Revenue collects
supplies
charged by Minnesota (2.5 percent for
the tax for Minneapolis and Rochester. If
Computer software programs
farm, logging and aquaculture
you purchase taxable items for use in
Exercise equipment
equipment).
Fax machines
either of these two cities, include the tax
on line 3 of this form.
Home office equipment
If you paid sales tax to another state at a
Sporting goods
rate lower than Minnesota’s rate, fill in
Duluth collects its own tax. To receive
Stereos, TVs, VCRs
the amount you paid on line 5.
Duluth tax forms, call (218) 723-3271. Do
not include Duluth use tax on this form.
Cross-border purchases
If the other state’s rate is the same or
higher, fill in the amount equal to the
between Minnesota and
How is use tax paid?
6.5 percent rate (2.5 percent for farm,
surrounding states, such as:
Use Form UT-1 to pay use tax on any
logging and aquaculture equipment).
Appliances
purchases (except aircraft, watercraft and
Attach a copy of the receipt showing the
Aquaculture equipment
snowmobiles) on which you are not
tax paid to the other state. You are not
Farm machinery
charged Minnesota sales tax, or are
allowed credit for customs duty charges
Furniture
charged at a rate less than 6.5 percent.
or tax paid to cities or other countries.
Logging equipment
For watercraft or snowmobile purchases,
Mail Form UT-1 and your check to:
TV marketing purchases,
use Form UT-1W.
MN Dept. of Revenue
such as:
Mail Station 1125
For aircraft purchases, use Form UT-1A.
Items advertised in
St. Paul, MN 55146-1125
(Note: Form UT-1A is attached to Form
“infomercials”
ST-24, Application for Certificate of Tax
Make your check payable to “MN Dept. of
Items ordered through
Payment or Exemption—Aircraft.)
Revenue.”
800 numbers
To request forms, call our St. Paul office.
Use of information. All information
Items purchased while
(See “Information and forms” on this
on your return, by state law, is private. It
traveling or on vacation,
page.)
cannot be given to others without your
such as:
consent, except to the Internal Revenue
Due dates. If all purchases on which
Books
Service and to other states that guarantee
you owe use tax total less than $18,500
Gift items
the same privacy.
during the year, you may file an annual
Jewelry
return, which is due April 15 of the
Your name, address and Social Security
Souvenirs (mugs, plates,
following year.
number are required by law for identifi-
knickknacks, etc.)
cation. Information about your taxable
Works of art
If you make more than $18,500 in
purchases is required by law to deter-
purchases on which you owe use tax, you
mine your correct tax. We ask for your
must file monthly returns. Monthly
phone number so we can call you if we
have a question.
ADVERTISEMENT
0 votes
Related Articles
Related forms
Related Categories
Parent category: Financial