INSTRUCTIONS: MINNESOTA INDIVIDUAL USE TAX RETURN (Form UT1)
Minnesota residents who purchased an item out-of-state or over the internet for use or storage within the state on which no state tax was paid must file a form UT1 in order to the use tax owed. This document can be obtained from the website of the Minnesota Department of Revenue.
Minnesota Individual Use Tax Return UT1 Step 1: At the top of the form, enter your name, Social Security number, address, city, state and zip code, the years in which the items you are documenting were purchased and the county in which you reside.
Minnesota Individual Use Tax Return UT1 Step 2: On line 1, give the amount paid for all applicable purchases in sum. Document the purchase price for aircraft, snowmobiles, watercraft and all-terrain vehicles where indicated.
Minnesota Individual Use Tax Return UT1 Step 3: On line 2, give the amount of the total purchase price of items bought from out-of-state sellers.
Minnesota Individual Use Tax Return UT1 Step 4: If line 2 is $770 or less, subtract it from line 1 and enter the difference on line 3. If greater than $770, enter the amount from line 1 on line 3 instead.
Minnesota Individual Use Tax Return UT1 Step 5: On line 4a, multiply the price of purchases made prior to July 1, 2009 by .065. On line 4b, multiply the price of purchases made after this date by .06875.
Minnesota Individual Use Tax Return UT1 Step 6: Document liquor gross receipts on line 5. Multiply this total by .025.
Minnesota Individual Use Tax Return UT1 Step 7: Lines 6a through 6z provide individual rates for areas which assess local use tax. If you live in one of these areas, compute the local use tax owed.
Minnesota Individual Use Tax Return UT1 Step 8: Add lines 4a, 4b, 5 and 6 and enter the total on line 7.
Minnesota Individual Use Tax Return UT1 Step 9: On line 8, enter sales and local taxes already paid to Minnesota or another state.
Minnesota Individual Use Tax Return UT1 Step 10: Subtract line 8 from line 7 and enter the difference on line 9.
Minnesota Individual Use Tax Return UT1 Step 11: If filing late, calculate your penalty and interest on lines 10 through 12. Sign and date the form. Provide a daytime phone number.
