What is the sales tax rate in Duluth?
The combined sales tax rate in Duluth, Minnesota is 8.875% as of 2026. It is made up of the Minnesota statewide base rate of 6.875%, plus applicable St. Louis County and local district taxes. Duluth sits within St. Louis County, and the rate can vary slightly across ZIP codes because of special district additions (see the ZIP breakdown below).
Sales tax in Minnesota is administered by the Minnesota Department of Revenue, which collects and distributes tax on behalf of the state and its local jurisdictions. The rate applies to most retail sales of tangible personal property delivered within Duluth.
Who needs to collect sales tax in Duluth, Minnesota?
Any business with sales tax nexus in Minnesota must register, collect, and remit sales tax on taxable sales delivered to Duluth. Nexus is established through:
- Physical presence: an office, store, warehouse, employee, or inventory located in Minnesota.
- Economic nexus: exceeding $100,000 in sales to Minnesota customers in the current or prior year.
- Marketplace facilitators: platforms such as Amazon or Etsy collect and remit on behalf of their third-party sellers.
Out-of-state (remote) sellers that cross Minnesota's economic nexus threshold must register with the Minnesota Department of Revenue before continuing to sell into the state.
How do you register for a sales tax permit in Duluth?
To collect sales tax in Duluth, you must register for a sales tax permit with the Minnesota Department of Revenue. Registration is generally free. You will typically need your EIN or SSN, business entity details, bank account information, and an estimate of your monthly Minnesota sales. Most permits are issued within a few business days of an online application.
How do you charge the right sales tax in Duluth?
Sales tax in Duluth is charged based on the delivery address. For orders shipped to a Duluth address, the combined rate of 8.875% generally applies; for in-store sales, the rate is based on the store's location. Because some ZIP codes within St. Louis County carry additional special-district taxes, always confirm the exact rate for the specific delivery ZIP code. The tables below show the most common Duluth ZIP codes and how Duluth compares with other cities in St. Louis County and across Minnesota.
