The sales tax rate in Zimmerman, Minnesota is 7.375%. That figure combines Minnesota’s 6.875% state sales tax with a 0.5% Sherburne County transportation tax. Zimmerman itself adds no local sales tax, so the rate stops there.
How the Rate Is Built
Two layers of government produce the total you see on a Zimmerman receipt.
- State sales tax — 6.875%. Minnesota’s base rate is 6.5%, with an additional 0.375% layered on under the Legacy Amendment that voters approved in 2008.1Minnesota Office of the Revisor of Statutes. Minnesota Statutes 297A.62 – Sales Tax Imposed; Rates
- Sherburne County transportation tax — 0.5%. The county has collected this half-cent tax since January 2019 to fund road projects and regional transit.2Minnesota Office of the Revisor of Statutes. Minnesota Statutes 297A.993 – County Transportation Sales and Use Tax3Sherburne County, MN. Sales Tax for Transportation
Some Minnesota cities tack on a municipal rate of their own. Zimmerman does not, which is why your total is 7.375% instead of something higher.4Minnesota Department of Revenue. Local Sales and Use Tax Rate Guide – 2026 Q2
What You Pay 7.375% On
Most tangible goods sold in Zimmerman carry the full rate. Electronics, furniture, appliances, sporting goods, and household supplies all qualify. If you can hold it and it doesn’t fit a specific exemption, assume it’s taxable.
Restaurant meals and other prepared food are taxable too. Minnesota’s grocery exemption specifically excludes prepared foods, candy, and soft drinks, so a sit-down dinner or a deli sandwich gets the full 7.375%.5Minnesota Office of the Revisor of Statutes. Minnesota Statutes 297A.67 – Exemptions for Food and Health-Related Items
Digital products are treated the same as physical ones. The state’s definition of “specified digital products” covers digital audio works like songs and audiobooks, digital audiovisual works like movies and streaming video, and digital books.6Minnesota Office of the Revisor of Statutes. Minnesota Statutes 297A.61 – Definitions Online video games and digital greeting cards are also taxable. A downloaded album costs the same 7.375% as a disc off the shelf.
What’s Exempt
Several large categories of everyday spending carry no Minnesota sales tax at all.
Clothing
General-purpose clothing is tax-free. That covers shirts, pants, coats, shoes, sneakers, underwear, socks, baby clothes, formal wear, and even steel-toed work boots.5Minnesota Office of the Revisor of Statutes. Minnesota Statutes 297A.67 – Exemptions for Food and Health-Related Items The exemption stops at accessories like jewelry and handbags, sports equipment, protective gear, and fur clothing. Belt buckles and patches sold separately are taxable.
Groceries
Food and food ingredients bought for home consumption are exempt: fresh produce, meat, dairy, bread, frozen meals, canned goods. The exemption drops for candy, soft drinks, dietary supplements, and prepared foods.5Minnesota Office of the Revisor of Statutes. Minnesota Statutes 297A.67 – Exemptions for Food and Health-Related Items A raw chicken from the meat counter is exempt; a rotisserie chicken from the hot case is not.
Drugs and Medical Items
All drugs for human use are exempt, including over-the-counter medications, not only prescriptions. The exemption also covers insulin, medical oxygen, prosthetic devices, durable medical equipment for home use, mobility equipment like wheelchairs, and prescription eyeglasses.5Minnesota Office of the Revisor of Statutes. Minnesota Statutes 297A.67 – Exemptions for Food and Health-Related Items Items covered by Medicare or Medicaid qualify as well.
Delivery Address Sets the Rate
Minnesota uses destination-based sourcing. The rate is determined by where you receive the item, not where the seller is located.7Minnesota Department of Revenue. Taxes and Rates Order something online from a Minneapolis store and have it shipped to your Zimmerman address, and you pay 7.375%. Drive to a store in a city with a different local tax and pick it up there, and that city’s rate applies instead. Remote and online sellers must collect the local rate based on the customer’s delivery address.
Use Tax on Untaxed Purchases
When you buy a taxable item and the seller doesn’t collect Minnesota sales tax, you owe a matching “use tax” at the same rate. For Zimmerman, that’s 7.375% on the purchase price.8Minnesota Office of the Revisor of Statutes. Minnesota Statutes 297A.63 – Use Taxes Imposed; Rates
Most major online retailers now collect Minnesota sales tax at checkout, so this comes up less often than it used to. But if you buy furniture from an out-of-state seller through a small website, or buy a vehicle privately, you are responsible for reporting and paying the use tax yourself. Individuals can file through the Minnesota Department of Revenue’s e-Services portal or on paper Form UT1.9Minnesota Department of Revenue. Sales and Use Tax If sales tax was already collected on the transaction, no use tax is owed.