Crookston MN Sales Tax Rate: 7.875% Breakdown and Exemptions

The sales tax rate in Crookston, Minnesota is 7.875%. That combined rate is built from the 6.875% Minnesota state tax, a 0.5% Polk County transit tax, and a 0.5% City of Crookston local tax, all collected together at the register.¹

How the 7.875% Breaks Down

Minnesota state sales tax — 6.875%. This is the base 6.5% rate plus a 0.375% amount approved by voters in a 2008 constitutional amendment. It applies statewide.²
Polk County transit tax — 0.5%. This county tax rose from 0.25% to 0.5% on April 1, 2024.¹
City of Crookston local tax — 0.5%. Voter-approved under Minnesota Statutes section 297A.99, with proceeds dedicated to specific capital projects.³

If an older receipt or rate chart shows 7.625% for Crookston, that figure predates the April 2024 county increase. You can confirm the current rate for any Minnesota address using the Department of Revenue’s sales tax rate calculator.⁴

What You Pay 7.875% On

The combined rate applies to final sales of tangible personal property and a limited list of services.² In day-to-day terms, that covers electronics, furniture, appliances, building materials, sporting goods, and most physical products bought in a store or online.

Prepared food is taxable too. The line between taxable prepared food and exempt groceries comes down to whether the seller did the work: if the item is heated, cooked, or combined for you, or sold with utensils, it counts as prepared food.⁵

Services are generally not taxed in Minnesota unless specifically listed. The ones a Crookston resident is most likely to run into include laundry, dry cleaning, and alterations; motor vehicle towing, washing, and rustproofing; parking; pet grooming and boarding; lawn and landscape maintenance; building cleaning; detective, security, and alarm services; and lodging and telecommunications.⁶

What’s Exempt

Several common purchases carry no sales tax at any level, which means no state, county, or city tax applies.

Clothing for general wear is fully exempt no matter the price. Shoes, coats, formalwear, and work uniforms all qualify. Accessories such as jewelry and watches are not treated as clothing and remain taxable.⁷

Unprepared grocery food is exempt, with important carve-outs. Candy, soft drinks, and dietary supplements are taxable. The statute defines dietary supplements to include vitamins, minerals, herbal products, and amino acid supplements sold as tablets, capsules, or powders.⁷

Prescription and over-the-counter drugs are exempt, as are insulin, medical oxygen, prescription eyeglasses, contact lenses, and therapeutic and prosthetic devices.⁷

Vehicle Purchases Are Different

Buying a car in Crookston does not trigger the 7.875% rate. Minnesota applies a separate motor vehicle sales tax at 6.875%, and county and city taxes do not stack on top of it. Most vehicles that are at least ten years old are subject to a flat $10 tax instead of the percentage rate.⁸

Online and Out-of-State Purchases

When you buy from a seller that doesn’t collect Minnesota sales tax, or cross into North Dakota to shop, you owe use tax at the same combined rate that would apply at home. Large online retailers typically collect Minnesota tax automatically, but smaller sellers and private-party sales often don’t, and the Department of Revenue expects you to report and pay use tax on those purchases.⁹

1
Minnesota Department of Revenue. Polk County 0.25% Transit Sales and Use Tax Increase
2
Minnesota House of Representatives. Minnesota Sales and Use Tax
3
Minnesota Office of the Revisor of Statutes. Minnesota Code 297A.99 – Local Sales Taxes
4
Minnesota Department of Revenue. Sales Tax Rate Calculator
5
Minnesota Department of Revenue. Food and Food Ingredients
6
Minnesota Department of Revenue. Taxable Services in Minnesota
7
Minnesota Office of the Revisor of Statutes. Minnesota Code 297A.67 – General Exemptions
8
Minnesota House of Representatives. Motor Vehicle Sales Tax
9
Minnesota Department of Revenue. Sales and Use Tax