Sales tax in Polk County, Minnesota
There is no single sales tax rate in Polk 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 15 cities is in the table below.
What is the sales tax rate in Polk County?
| Minnesota state rate | 6.875% |
|---|---|
| Polk 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 Polk County, so the rows above do not add up to them.
What is the sales tax rate in each city in Polk 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 |
|---|---|
| Beltrami | 7.375% |
| Climax | 7.375% |
| Crookston | 7.375% |
| East Grand Forks | 8.375% |
| Erskine | 7.375% |
| FertileThe Department marks Fertile as a place that may fall within more than one taxing area; this is the rate it prints for Fertile under Polk County. | 7.375% |
| Fisher | 7.375% |
| FosstonThe Department marks Fosston as a place that may fall within more than one taxing area; this is the rate it prints for Fosston under Polk County. | 7.375% |
| Gully | 7.375% |
| LengbyThe Department marks Lengby as a place that may fall within more than one taxing area; this is the rate it prints for Lengby under Polk County. | 7.375% |
| McIntosh | 7.375% |
| Mentor | 7.375% |
| NielsvilleThe Department marks Nielsville as a place that may fall within more than one taxing area; this is the rate it prints for Nielsville under Polk County. | 7.375% |
| Trail | 7.375% |
| WingerThe Department marks Winger as a place that may fall within more than one taxing area; this is the rate it prints for Winger under Polk County. | 7.375% |
| Unincorporated Polk 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 Polk 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, Polk County's lowest rate ranks 15th highest, level with 48 other counties. See every Minnesota county.
Sales tax in counties next to Polk County
Polk County borders 8 counties, 2 of them in another state. The lowest rate next door is 5% in Grand Forks County, ND, which is $23.75 less on a $1,000 purchase than the lowest rate in Polk County.
| County | Combined sales tax |
|---|---|
| Norman County, MN | 7.375% |
| Polk County, MN (this county) | 7.375% to 8.375% |
| Clearwater County, MN | 6.875% |
| Mahnomen County, MN | 6.875% |
| Marshall County, MN | 6.875% to 7.375% |
| Pennington County, MN | 6.875% |
| Red Lake County, MN | 6.875% |
| Grand Forks County, ND | 5% to 8% |
| Traill County, ND | 5% to 8% |
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. Polk County itself levies a 0.5 percent Polk Transit sales tax, which reaches every address in the county. East Grand Forks 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 Polk County?
Use Minnesota's own address lookup. In Polk County the rate depends on the address, anywhere from 7.375% to 8.375%.
Who has to collect sales tax in Polk 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
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Sales tax calculator
Tax on a specific purchase at this county's rate, and the total you will actually pay.
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Do you have to collect?
Whether your sales into Minnesota cross its economic nexus threshold. A different question from the rate.
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Property tax in Polk County
The other local tax: effective rate and median bill for this county.
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Sales tax by county
Every US county, and how Minnesota compares with the rest of the country.
Sources
- Polk 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).