Fillable Form Ut1 - Individual Use Tax Return (Page 4 of 4) in pdf

Form UT1 instructions (continued)

Information and forms

Lines 4a and 4b

• Hennepin County (0.15%) and Transit

improvement (0.25%)

Minnesota’s general state sales tax rate

Website:

increased from 6.5 percent to 6.875 percent

• St. Paul (0.5%) and Transit improvement

Phone: 651-296-6181 or 1-800-657-3777

on July 1, 2009. Of the amount on line 3,

(0.25%)

TTY: Call 711 for Minnesota Relay

determine the amount purchased prior to

Line 8

Email:

SalesUse.tax@state.mn.us

and on or after July 1, 2009.

You are allowed a credit for any general

We’ll provide information in other formats

Line 5

sales and/or local taxes paid on the pur-

upon request to persons with disabilities.

Purchases of alcoholic beverages are taxed

chases to Minnesota or to another state. The

at a rate 2.5 percent higher than the general

credit is limited to the 6.875 percent (or 6.5

sales tax rate. Multiply your total purchases

percent prior to July 1, 2009) general sales

Example:

of alcoholic beverages included in line 3 by

tax rate charged by Minnesota, plus any ap-

How to figure penalty and interest

2.5 percent.

plicable local taxes.

You owe $130 in use tax for purchases made

in 2008. The due date for filing a return and

Examples:

Line 6

paying use tax is April 15, 2009 .

If you live in one of the following areas, you

• If you paid the correct amount of Min-

also owe local use tax on your purchases.

You file Form UT1 and make your payment on

nesota sales tax, but not the correct local

March 15, 2010 (334 total days late) .

tax, you may deduct the Minnesota sales

City/County

Rate

Begin date

Your unpaid tax = $130 .00

tax paid when determining the use tax

Albert Lea

0.5%

04/01/2006

due on your purchases.

Penalties

Austin

0.5%

04/01/2007

Late-payment penalty for

Baxter

0.5%

10/01/2006

• If you paid sales tax to another state at a

more than 60 days late (15%) =

$19 .50

Bemidji

0.5%

01/01/2006

rate lower than Minnesota’s rate, fill in the

Brainerd

0.5%

04/01/2007

Late-filing penalty (5%)

$6 .50

amount you paid on line 8. If the other

Enter on line 11 . . . . . . . . . . . . . . . . $26.00

Clearwater

0.5%

10/01/2008

state’s rate is the same or higher, enter

Cook County*

1.0%

01/01/1970

the amount equal to the 6.875 (or 6.5)

Interest (using formula):

Duluth

1.0%

01/01/2006

percent rate.

Number of days late in 2009 = 259

Fergus Falls

0.5%

01/01/2012

Interest rate for 2009 = 5% ( .05)

You cannot claim a credit for more than

Hennepin County

0.15%

01/01/2007

Number of days late in 2010 = 75

the correct amount of sales and local taxes

Hermantown

0.5%

01/01/2000

Interest rate for 2010 = 3% ( .03)

you would have paid had you made the

Hutchinson

0.5%

01/01/2012

($130 + $26) × 259 × .05 ÷ 365 = $5 .53

purchases in the city or county in which you

Lanesboro

0.5%

01/01/2012

($130 + $26) × 75 × .03 ÷ 365 = . .

.96

live.

Mankato

0.5%

01/01/2000

Enter on line 12 . . . . . . . . . . . . . . . . . $6.49

Minneapolis

0.5%

02/01/1987

You are not allowed credit for customs

New Ulm

0.5%

04/01/2001

duty charges or tax paid to other coun-

North Mankato

0.5%

10/01/2008

tries.

Owatonna*

0.5%

04/01/2007

Use of information

Lines 11 and 12

Proctor

0.5%

04/01/2000

If you don’t pay the use tax you owe on

Rochester

0.5%

01/01/1993

All information on your return is private

time, you must pay penalty and interest. If

St. Cloud area

0.5%

01/01/2003

by state law. It cannot be given to others

your payment is 1 to 30 days late, the pen-

St. Paul

0.5%

01/01/2000

without your consent, except to the Inter-

alty is 5 percent of the unpaid tax; 31 to 60

Transit improvement 0.25%

07/01/2008

nal Revenue Service and to other states

days late, 10 percent; more than 60 days late,

(includes Anoka, Dakota, Hennepin,

that guarantee the same privacy.

15 percent. If you also don’t file your return

Ramsey, Washington counties)

on time, add an additional 5 percent to the

Two Harbors

0.5%

04/01/1999

Your name, address and Social Security

above penalty.

number are required for identification.

Willmar

0.5%

01/01/2006

Information about your taxable purchases

Worthington

0.5%

04/01/2009

Figure interest on the tax plus penalty from

is required to determine your correct tax.

the due date until the date the total is paid.

* Cook County’s local sales and use tax ended 03/31/2008

We ask for your phone number so we can

The interest rates for the following years are:

and begins again on 4/01/2010.

call you if we have a question.

* Owatonna’s local sales and use tax ended 6/30/2011.

2012 – 3%

2010 – 3%

2008 – 8%

Note: If you live in the Twin Cities metro-

2011 – 3%

2009 – 5%

2007 – 8%

politan area, you may owe multiple local use

Use the following formula to figure interest:

taxes on your purchases. To correctly report

your use taxes, you must enter the same

Interest =

(tax + penalty) × # of days late × interest rate ÷ 365

purchase price for each applicable tax rate.

Commonly used combined local taxes

include:

• Hennepin County (0.15%), Transit

improvement (0.25%) and Minneapolis

(0.5%)

Form Ut1 - Individual Use Tax Return Page 4

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