Local use tax applies when you buy items or services for business or personal use in the local area with paying local sales tax to the seller. Residents and businesses are required to remit the local use tax to the State of Minnesota regardless of where or how the item was purchased. For example, if you buy a taxable item for your business or home from an out-of-state seller who does not charge or collect local sales tax.
The St. Cloud Area Use Tax is reported to the Minnesota Department of Revenue at the same time you report your Minnesota Use Tax, but the figures are reported separately.