The Maple Grove, MN sales tax rate is 8.775 percent on most taxable purchases within city limits. That total combines the 6.875 percent Minnesota state rate with four local layers: a 0.15 percent Hennepin County ballpark tax, a 0.50 percent Hennepin County transit tax, a 0.75 percent Metro Area Transportation tax, and a 0.50 percent Maple Grove city tax.
How the 8.775 Percent Breaks Down
- Minnesota state sales tax: 6.875 percent, the base rate that applies statewide under Minnesota Statutes Chapter 297A.
- Hennepin County ballpark tax: 0.15 percent, collected countywide to fund Target Field.
- Hennepin County transit tax: 0.50 percent, also countywide, for transit improvements.1Hennepin County. Local Sales and Use Tax
- Metro Area Transportation tax: 0.75 percent, covering all seven metro-area counties (Anoka, Carver, Dakota, Hennepin, Ramsey, Scott, and Washington).2Minnesota Department of Revenue. Metro Area Transportation Sales and Use Tax
- Maple Grove local option sales tax: 0.50 percent, approved by voters and effective since April 1, 2023.3Maple Grove, MN. Sales Tax Implementation
Receipts don’t always print each layer separately, so the full 8.775 percent often shows up as one line. The city half-cent portion adds five cents to a ten-dollar purchase and is earmarked for the expansion and renovation of the Maple Grove Community Center, including ice arenas, aquatics facilities, banquet space, and senior programming.4Minnesota House of Representatives. Resolution No. 21-012 – City of Maple Grove
What the Tax Applies To
Goods and Digital Products
Sales tax covers tangible personal property: electronics, furniture, appliances, office supplies, and most other retail goods. Prewritten computer software counts as tangible property under Minnesota law whether you download it or buy it on a disc. Digital products are taxed the same way, so downloaded music, e-books, streaming video purchases, and digital audiovisual works all carry the full combined rate.5Minnesota Office of the Revisor of Statutes. Minnesota Code 297A.61 – Definitions
A Specific List of Services
Minnesota taxes named services rather than services generally. The list includes laundry and dry cleaning, lawn care, tree trimming, snow removal, sidewalk cleaning, building cleaning, pest control, and detective and security services.5Minnesota Office of the Revisor of Statutes. Minnesota Code 297A.61 – Definitions Services not on the statutory list generally aren’t taxed, which leaves most legal, accounting, and medical services outside the tax.
Prepared Food
Prepared food is fully taxable even though groceries are not. The exemption for food and food ingredients specifically excludes prepared food, candy, soft drinks, and dietary supplements.6Minnesota Office of the Revisor of Statutes. Minnesota Code 297A.67 – General Exemptions A restaurant meal, a deli sandwich, a hot rotisserie chicken, and any food sold with eating utensils all carry the full 8.775 percent. Raw chicken from the meat counter is exempt; the same chicken heated and boxed in the deli is not.
What’s Exempt
Minnesota exempts several everyday categories, which keeps the effective burden lower than the headline rate for most households. The Maple Grove local half-cent mirrors the state exemption list, so anything exempt at the state level is also exempt from the city tax.3Maple Grove, MN. Sales Tax Implementation
- Clothing. All wearing apparel suitable for general use is exempt with no price cap, covering boots, coats, formal wear, and athletic uniforms. Fur clothing, jewelry, and sports equipment worn during an activity are not general-use clothing and remain taxable.6Minnesota Office of the Revisor of Statutes. Minnesota Code 297A.67 – General Exemptions
- Groceries. Food and food ingredients sold for home preparation are exempt, including fresh produce, meat, dairy, bread, frozen meals, canned goods, and bottled water. Prepared food, candy, soft drinks, and dietary supplements are not covered.6Minnesota Office of the Revisor of Statutes. Minnesota Code 297A.67 – General Exemptions
- Drugs and medical devices. All drugs for human use are exempt, including over-the-counter medications. Prosthetic devices, durable medical equipment for home use, mobility equipment like wheelchairs, prescription corrective eyeglasses, insulin, and kidney dialysis equipment are tax-free.6Minnesota Office of the Revisor of Statutes. Minnesota Code 297A.67 – General Exemptions
Hotel Stays Carry an Extra 3 Percent
Maple Grove adds a 3 percent lodging tax to the gross receipts of hotel, motel, and similar stays of 30 days or less, authorized under Minnesota Statutes Section 469.190. The lodging tax sits on top of the 8.775 percent combined sales tax, so a qualifying room night is taxed at both.7City of Maple Grove. Lodging Tax Agreement Between the City of Maple Grove and Maple Grove Tourism State law requires that at least 95 percent of lodging tax revenue go toward tourism promotion.8Minnesota House Research Department. Local Lodging Taxes in Minnesota
Buying Online or Out of State
When a seller doesn’t collect Minnesota sales tax, the buyer owes use tax at the same combined rate that would have applied locally. Residents can report use tax through the Department of Revenue’s online portal or on a paper form.9Minnesota Department of Revenue. Sales and Use Tax Most large online retailers and marketplace platforms already collect Minnesota’s state and local taxes under remote seller rules, which require sellers with more than $100,000 in Minnesota sales or 200 or more separate Minnesota transactions in the prior 12 months to register and remit.10Minnesota Department of Revenue. Sales Tax for Remote Sellers Purchases from smaller sellers or private parties can still leave a use tax balance owed.