Sales tax in Lake County, Minnesota
There is no single sales tax rate in Lake County. It runs from 7.375% to 8.375% depending on the exact address, because cities and special districts inside the county levy their own on top of the 6.875% state rate. The 6.875% state rate applies everywhere in the county; everything above that depends on where you are standing. These rates were read from Minnesota's own published schedule and checked on September 9, 2026. The rate in each of the 3 cities is in the table below.
What is the sales tax rate in Lake County?
| Minnesota state rate | 6.875% |
|---|---|
| Lake County rate | 0.5% |
| Lowest combined rate in the county | 7.375% |
| Highest combined rate in the county | 8.375% |
The combined figures are the lowest and highest totals anywhere in Lake County, so the rows above do not add up to them.
What is the sales tax rate in each city in Lake County?
Minnesota publishes the rate for every city it taxes. These are the combined rates, state and local together, as listed in Minnesota's own rate file.
| City | October 1 to December 31, 2026 |
|---|---|
| Beaver Bay | 7.375% |
| Silver Bay | 7.375% |
| Two Harbors | 8.375% |
| Unincorporated Lake County | 7.375% |
Source: Minnesota rate file for October 1 to December 31, 2026, from Minnesota's official rate page.
How much sales tax is that on a purchase in Lake County?
At 7.375%, a $100 purchase carries $7.38 in sales tax and a $1,000 purchase $73.75, at the lowest rate in the county. At the highest, 8.375%, the same purchases carry $8.38 and $83.75. That is general merchandise; Minnesota taxes some categories, often groceries, differently, as the note below explains.
Among Minnesota's 87 counties, Lake County's lowest rate ranks 15th highest, level with 48 other counties. See every Minnesota county.
Sales tax in counties next to Lake County
Lake County borders 5 counties, 3 of them in another state. The lowest rate next door is 5.5% in Ashland County, WI, which is $18.75 less on a $1,000 purchase than the lowest rate in Lake County.
| County | Combined sales tax |
|---|---|
| Cook County, MN | 8.375% |
| St. Louis County, MN | 7.375% to 8.875% |
| Lake County, MN (this county) | 7.375% to 8.375% |
| Ashland County, WI | 5.5% |
| Bayfield County, WI | 5.5% |
| Douglas County, WI | 5.5% |
Why the rate here is not the whole story
Minnesota's state rate is 6.875 percent and local sales taxes are not automatic. A city or a county has to get specific authority from the Legislature and then win a local referendum, so the local layer is assembled one jurisdiction at a time and the county line is frequently not the tax boundary. Lake County itself levies a 0.5 percent Lake Transit sales tax, which reaches every address in the county. Two Harbors adds a city tax of its own on top, which is why the rate reaches 8.375 percent there and sits at 7.375 percent elsewhere in the county. Clothing is exempt from Minnesota sales tax at every rate shown here, which is unusual among states and changes none of the rates. Use the department's Sales Tax Rate Calculator for a specific address rather than a single county figure.
How do I find the exact rate for an address in Lake County?
Use Minnesota's own address lookup. In Lake County the rate depends on the address, anywhere from 7.375% to 8.375%.
Who has to collect sales tax in Lake County?
Any seller with a physical presence in Minnesota collects at the rate for the address of the sale; a remote seller does once it passes Minnesota's economic nexus threshold. Minnesota sales tax covers the statewide rules and what is exempt.
Work out your own numbers
-
Sales tax calculator
Tax on a specific purchase at this county's rate, and the total you will actually pay.
-
Do you have to collect?
Whether your sales into Minnesota cross its economic nexus threshold. A different question from the rate.
-
Property tax in Lake County
The other local tax: effective rate and median bill for this county.
-
Sales tax by county
Every US county, and how Minnesota compares with the rest of the country.
Sources
- Lake County rates: Minnesota Department of Revenue, Local Sales and Use Tax Rate Guide, effective October 1, 2026 through December 31, 2026, https://www.revenue.state.mn.us/sites/default/files/2026-08/local-sales-and-use-tax-rate-guide-2026-q4.pdf
- Collected and verified September 9, 2026. Confidence: P on the rate components, P on the range (P read on a primary agency page, S strong but indirect, U unverified).