The sales tax rate in Maplewood, Minnesota is 8.375 percent. That combines Minnesota’s 6.875 percent state sales tax with 1.50 percent in local taxes that apply across this part of the Twin Cities metro. It covers most retail purchases of tangible goods and a defined list of services.
How the 8.375 Percent Rate Is Built
Minnesota’s statewide general sales tax rate is 6.875 percent. That figure includes a 6.5 percent base rate plus a 0.375 percent addition approved by voters in a 2008 constitutional amendment to fund environmental and cultural initiatives.1Minnesota House of Representatives. Minnesota Sales and Use Tax
Three local taxes stack on top of the state rate in Maplewood:
- Metro area housing tax of 0.25 percent, funding affordable housing across the Twin Cities metropolitan area.
- Metro area transportation tax of 0.75 percent, a regional sales tax that took effect in October 2023 to fund transit and road improvements throughout the metro.2Metropolitan Council. Regional Transportation Sales and Use Tax
- Ramsey County transit improvement tax of 0.50 percent, authorized under Minnesota Statute 297A.993 and in effect since October 2017.3Minnesota House of Representatives. Local Sales Taxes
Maplewood itself does not impose a city-level sales tax, so those three components account for the full 1.50 percent local share. The tax is based on where the buyer takes delivery of the goods or receives the service, not where the seller is located.
What Gets Taxed
The 8.375 percent rate applies to sales of tangible personal property. That covers most physical items you’d buy at a store: electronics, furniture, appliances, building materials, and similar goods.4Minnesota Office of the Revisor of Statutes. Minnesota Statutes 297A.61 – Definitions Prewritten computer software is also taxable whether you download it or buy it on a disc.
Minnesota taxes a specific list of services as well. The ones Maplewood residents encounter most often:
- Amusement and recreation, including admission to sporting events, movie theaters, amusement parks, health clubs, and tanning facilities.
- Nonresidential parking services, except metered parking.
- Cleaning and maintenance, including building cleaning, laundry and dry cleaning, carpet cleaning, and car washes.
- Lawn and garden care, including mowing and landscaping.
- Pet grooming and pest control.
- Lodging for stays under 30 days, including hotels and short-term rentals.
Services not on Minnesota’s statutory list are generally not taxable. Haircuts, legal advice, and accounting work, for example, don’t carry sales tax.4Minnesota Office of the Revisor of Statutes. Minnesota Statutes 297A.61 – Definitions
What’s Exempt
Several everyday purchases are exempt statewide. Shoppers in Maplewood pay no sales tax on clothing, unprepared groceries, or medications (including over-the-counter drugs). Medical devices, insulin, and syringes are also exempt, as are textbooks required for postsecondary courses.5Minnesota Office of the Revisor of Statutes. Minnesota Statutes 297A.67 – General Exemptions
The food exemption depends on whether the item counts as “prepared.” Food sold in a heated state or served with utensils (plates, forks, napkins, straws) is taxable. So a rotisserie chicken from the deli counter is taxed, but the same raw chicken from the meat case is not.4Minnesota Office of the Revisor of Statutes. Minnesota Statutes 297A.61 – Definitions Bakery items like bread, donuts, and cookies get an exception even when mixed by the seller, as long as they’re sold unheated and without utensils. Soft drinks, candy, and dietary supplements are always taxable regardless of how they’re sold.
Motor Vehicles Are Handled Separately
Cars and other motor vehicles are not subject to the 8.375 percent combined rate. Minnesota charges a separate motor vehicle sales tax of 6.875 percent, paid at the time of title transfer through Driver and Vehicle Services or a deputy registrar. Local sales taxes do not apply to vehicle purchases.6Minnesota Department of Revenue. Motor Vehicle Sales
Use Tax on Online and Out-of-State Purchases
When you buy something from an out-of-state retailer and no sales tax is collected at checkout, Minnesota expects you to pay a use tax at the same combined rate that would have applied locally. For Maplewood, that’s 8.375 percent. This comes up most often with online purchases from sellers not registered to collect Minnesota tax, though marketplace platforms now handle collection on most orders.
Individuals get a practical threshold: you don’t owe use tax unless your total untaxed purchases for the year exceed $770, which works out to about $53 in tax at the state rate.1Minnesota House of Representatives. Minnesota Sales and Use Tax Businesses have no such threshold and owe use tax on every qualifying purchase regardless of size.
If You Sell Taxable Goods in Maplewood
Any business selling taxable goods or services in Maplewood needs a Minnesota Tax ID number, which doubles as the sales tax registration. Minnesota doesn’t issue a separate sales tax permit. Once you register and indicate you’ll be collecting sales tax, the Department of Revenue sends a confirmation letter that serves as your permit.7Minnesota Department of Employment and Economic Development. Tax Identification Numbers You can apply online through the Department of Revenue’s Business Tax Registration portal, by phone, or by mailing Form ABR.
The Department of Revenue assigns your filing frequency based on how much sales tax you collect: annually if your average liability is under $100 per month, quarterly between $100 and $500, and monthly above $500. Most deadlines fall on the 20th of the month after the reporting period ends, with the annual return due February 5.8Minnesota Department of Revenue. Filing Returns and Recordkeeping
Late filing gets expensive. Minnesota adds a 5 percent penalty on unpaid tax for the first 30 days, plus another 5 percent for each additional 30-day period, up to 15 percent. Failing to file the return itself triggers a separate 5 percent penalty on top of that.9Minnesota Office of the Revisor of Statutes. Minnesota Statutes 289A.60 Interest runs on both the tax and any penalties from the due date until paid, at 7 percent for 2026.10Minnesota Department of Revenue. Penalties and Interest for Businesses
If you sell to tax-exempt buyers such as government agencies, nonprofits, or businesses buying for resale, have the buyer complete Form ST3, the Certificate of Exemption, before you skip the tax. Without a completed ST3 on file, you must charge sales tax. Keep the certificates in your records; the Department of Revenue can request them during an audit to verify each exemption.11Minnesota Department of Revenue. Form ST3 – Certificate of Exemption