The Farmington, MN sales tax rate is 8.125 percent as of the second quarter of 2026. That total combines the 6.5 percent Minnesota state tax, a 0.375 percent constitutional tax, a 0.25 percent Dakota County transit tax, and a 1.00 percent metro area tax. Farmington itself does not add a city sales tax, so every penny above the state portion comes from the county and the seven-county Twin Cities metro.
How the 8.125% Breaks Down
Farmington sits in Dakota County, one of the seven counties in the Twin Cities metro area. That location adds a full percentage point to what shoppers in outstate Minnesota pay. The four layers:
- State general sales tax of 6.5 percent, set by Minnesota Statute 297A.62 and applied statewide to most retail purchases.1Minnesota Office of the Revisor of Statutes. Minnesota Code 297A.62 – Sales Tax Imposed; Rates
- Constitutional sales tax of 0.375 percent, approved by voters in 2008 for clean water, wildlife habitat, parks, and the arts. It expires July 1, 2034.
- Dakota County transit tax of 0.25 percent, authorized under Minnesota Statute 297A.993, funding regional roads, transit, and trails within the county.
- Metro area taxes totaling 1.00 percent, split between a 0.25 percent housing tax and a 0.75 percent transportation tax, both applied across all seven metro counties.
The state and constitutional portions together make up the 6.875 percent figure often labeled the “state rate” on receipts. Add the county and metro layers and you land at 8.125 percent at the register.2Minnesota Department of Revenue. Local Sales and Use Tax Rate Guide – 2026 Q2
What Isn’t Taxed
Several everyday categories are exempt in Minnesota, and the exemptions are broader than in most states.
Groceries
Food and food ingredients for home consumption are exempt. That covers produce, meat, dairy, bread, canned goods, and frozen meals. Alcohol, tobacco, candy, soft drinks, dietary supplements, and prepared food are not part of the exemption.3Minnesota Office of the Revisor of Statutes. Minnesota Code 297A.67 – General Exemptions
Clothing
Clothing suitable for general use is tax-free. Shoes, coats, underwear, uniforms, and baby clothes all qualify. The exemption has real limits: jewelry, handbags, watches, fur clothing, and sports-specific items like cleated shoes, ski boots, and boxing gloves are taxable. Sewing supplies for making your own clothes are taxable too, even though the finished garment would be exempt.
Drugs and Medical Devices
Both prescription and over-the-counter drugs are exempt. If a product carries a “Drug Facts” label, it qualifies, which covers pain relievers, cold medicine, and allergy tablets. Prosthetics, durable medical equipment for home use, mobility equipment like wheelchairs, insulin, medical oxygen, and kidney dialysis equipment are also exempt. Grooming products like shampoo, toothpaste, and sunscreen do not qualify, even when sold in the pharmacy aisle.
Candy, Soda, and Prepared Food Still Get Taxed
The grocery exemption has a sharp edge. Candy, soft drinks, and prepared food are taxed at the full 8.125 percent, even when they sit in the same cart as exempt groceries.
Minnesota defines “candy” as a sugar-based preparation combined with chocolate, fruits, nuts, or flavorings in bars, drops, or pieces. If the item contains flour, it falls outside the candy definition and is treated as exempt food. A Kit Kat (with flour) is technically tax-exempt; a Snickers is not. “Soft drinks” covers nonalcoholic beverages with natural or artificial sweeteners, so bottled soda, sweetened iced tea, and energy drinks are taxable.4Minnesota Office of the Revisor of Statutes. Minnesota Administrative Rule 8130.4700 – Prepared Food, Candy, and Soft Drinks Prepared food from restaurants, delis, and food trucks is always taxable.
Vehicle Purchases Work Differently
A car bought in Farmington doesn’t follow the 8.125 percent rate. Minnesota’s motor vehicle sales tax is a separate 6.875 percent on the purchase price, and the county and metro area percentages don’t stack on top of it the way they would on a television or a pair of taxable shoes.5Minnesota Department of Revenue. Motor Vehicle Sales Dakota County adds a flat $20 excise tax on vehicle sales, collected at registration.6Dakota County. Sales and Use Tax
Online and Out-of-State Purchases
When you buy from a seller that doesn’t charge Minnesota tax, you owe use tax at the rate that would have applied locally. For Farmington, that’s the same 8.125 percent. The rule exists so buyers can’t dodge sales tax by ordering from outside the state.
Most large online retailers and marketplace platforms now collect Minnesota tax automatically at checkout. Smaller vendors and direct-from-seller websites may not. When they don’t, the responsibility shifts to you. Individual use tax returns are due by April 15 of the year following the purchase, filed through the Minnesota Department of Revenue’s online system or on paper using Form UT1. It’s a separate filing from your state income tax return.7Minnesota Department of Revenue. Use Tax for Individuals