Use tax is the counterpart of sales tax. You owe use tax when Minnesota sales tax, Olmsted County sales tax, and/or Rochester sales tax is not charged on taxable items you buy, whether you buy them outside the state or elsewhere in Minnesota.

On July 10, 2023, the Rochester City Council passed and adopted Resolution No. 149-23, which will go into effect July 1, 2024. This resolution was procedurally adopted, as required, prior to the 2023 Special Election. On November 13, 2023, The Rochester City Council adopted Resolution No. 227-23, certified the Special Election results

For more information regarding use tax procedures, reference the Minnesota Department of Revenue website.