US lawMinnesotaRegulationsDEPARTMENT OF REVENUEChapter 8130 — CHAPTER 8130, SALES AND USE TAXES8130.3800Minn. R. 8130.3800IMPOSITION OF USE TAXLast amended: 2006Year: 2026Length: 24 wordsOfficial source The "use tax" is a compensating or complementary tax, reaching the use, storage, distribution, or consumption of certain items purchased for use in Minnesota.PreviousMinn. R. 8130.3500NextMinn. R. 8130.3900