Instructions For Form Ut-1w - Use Tax For Individuals
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1Instructions for Form UT-1W
Complete Form UT-1W only if you owe use tax on watercraft or snowmobiles.
Completing Form UT-1W
What is use tax?
Exemptions
Use tax is the counterpart of sales tax. It
If you paid sales tax at the time of
Fill in all information requested.
only applies when Minnesota sales tax is
purchase, you must show a copy of
If you paid sales tax to another state, fill
not charged at the time of purchase.
your invoice to the Deputy Registrar or
in the amount of tax (up to 6.5 percent)
Department of Natural Resources.
Use tax must be paid on all taxable items
on line 5. Attach a copy of the receipt
brought into Minnesota or purchased
If you are claiming exemption, you
showing the tax paid to the other state.
from retailers who do not collect Minne-
Do not include tax paid to a city, county
must show proof that you qualify. Bring
sota sales tax, including items purchased
or another country.
the information below for the type of
through mail-order catalogs. Use tax
exemption you are claiming when you
If line 6 is zero or less, you do not have to
applies to purchases made in foreign
register the watercraft or snowmobile. If
file this return. You must, however, keep
countries as well as other states.
you qualify for exemption, you do not
proof that you paid the appropriate sales
have to file this return.
How is use tax paid?
tax in case of an audit.
For purchases of:
Use Form:
Purchased from a private party. You
If line 6 is more than zero, you owe use
Watercraft or snowmobiles
UT-1W
must provide the name of the private
tax. Make your check payable to “MN
Aircraft or aircraft parts
UT-1A
party.
Dept. of Revenue.” You will be billed for
All other taxable items
UT-1
any penalty or interest charges you owe.
Purchased for lease or rental. You must
Local use taxes. Minneapolis, Roches-
Do not figure penalty and interest
have your Minnesota tax ID number and
ter and Duluth collect a local use tax. The
charges on this form.
a copy of all executed leases. If no formal
Department of Revenue collects the tax
lease agreement exists, you must describe
Use of information. All information
for Minneapolis and Rochester. If you
the leasing or rental activity when you
on your return, by state law, is private. It
purchase taxable items for use in either of
register.
cannot be given to others without your
these two cities, include the tax on line 3
consent, except to the Internal Revenue
Nonresident of Minnesota at the time of
of this form.
Service and to other states that guarantee
purchase. You must have a copy of the
Duluth collects its own tax. To receive
the same privacy. Your name, address
registration from the state where the
Duluth tax forms, call (218) 723-3271. Do
and Social Security number are required
watercraft or snowmobile was previously
not include Duluth use tax on this form.
by law for identification. Information
registered. You must also have a copy of
about your taxable purchases is required
your cancelled check or other documenta-
Due dates. Any use tax you owe on
by law to determine your correct tax. We
tion showing that sales or use tax was
watercraft or snowmobile purchases must
ask for your phone number so we can call
paid.
be paid at the time of registration. You
you if we have a question.
will not be allowed to register the
Exempt religious or educational organi-
watercraft or snowmobile until the use
zation. You must have a copy of your
Information
tax is paid.
exemption certificate, Form ST-3, or a
and assistance
copy of your Form ST-17, Certificate of
If you have questions or need additional
Exempt Status.
forms, call (612) 296-6181 or toll-free
Charitable organization. You must have
1-800-657-3777.
a copy of your Form ST-17, Certificate of
Hearing, speech or visually impaired?
Exempt Status.
TDD users may contact the department
Federal government. You must show
through the Minnesota Relay Service.
proof that the watercraft or snowmobile
Call (612) 297-5353 or 1-800-627-3529; ask
was purchased directly by the federal
for (612) 296-6181. If you need informa-
government.
tion in an alternative format, such as
Braille, large print or cassette tape, we
will provide it.
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Parent category: Financial