Mike, In MN you can either pay the sales tax of 6.5% of the purchase price or get this you can pay the USE TAX. The tax rate on the use tax is 6.5%. If you don't pay either tax you will be assessed penalties and fines on top of the tax.Originally Posted by mikesufka
The use tax is for cars, boats, snowmobiles, planes, ect....
I got this from the MN tax guide available on the internet.
Just pay the tax and boat worry free.