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Form Individual Use Tax Return

 

INSTRUCTIONS: MINNESOTA INDIVIDUAL USE TAX RETURN (Form UT-1)

 

 

Minnesota residents who purchase goods and services for use, consumption or storage within the state must pay use tax on these items if no sales tax is charged by the seller. To calculate and file this payment, complete and submit a form UT-1, found on the website of Minnesota Revenue.

 

Minnesota Individual Use Tax Return UT-1 Step 1: In the first section, enter your name, address, Social Security number, the year the items in question were purchased, and the county in which you live.

 

Minnesota Individual Use Tax Return UT-1 Step 2: On line 1, give the total of all taxable purchases made. Itemize purchases of aircraft, snowmobiles, watercraft and all-terrain vehicles on line 1a. These prices should be included on the total given on line 1.

 

Minnesota Individual Use Tax Return UT-1 Step 3: On line 2, give the amount of this total of items purchased for personal use.

 

Minnesota Individual Use Tax Return UT-1 Step 4: If line 2 is $770 or less, subtract it from line 1 and enter it on line 3. If the amount on line 2 is more than $770, enter the amount from line 1 on line 3.

 

Minnesota Individual Use Tax Return UT-1 Step 5: Calculate the state use tax on line 4 as instructed.

 

Minnesota Individual Use Tax Return UT-1 Step 6: If line 3 contains purchases of liquor, enter the price on line 5 and calculate the separate tax there.

 

Minnesota Individual Use Tax Return UT-1 Step 7: Calculate all local use taxes by the percentages provided for your area on lines 6a through 6z.

 

Minnesota Individual Use Tax Return UT-1 Step 8: Add lines 4, 5 and 6. Enter the total on line 7.

 

Minnesota Individual Use Tax Return UT-1 Step 9: Enter any credit for taxes already paid to Minnesota or another state on line 8.

 

Minnesota Individual Use Tax Return UT-1 Step 10: Subtract line 8 from line 7. Enter the resulting total use tax due on line 9. 

 

Minnesota Individual Use Tax Return UT-1 Step 11: If filing late, follow instructions to calculate the penalty and interest due on lines 10 and 11. Add lines 9 through 11 to determine your total due on line 12. Sign and date the form.

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