Minnesota DOR Updates Form UT1, Includes Individual Cannabis Use Tax

The Minnesota Department of Revenue (DOR) announced updates to Form UT1, Individual Use Tax Return, to incorporate the Individual Cannabis Use Tax beginning in 2025. The DOR advised taxpayers needing to report cannabis use tax for 2025 or earlier years to wait for the revised form, while the current form may be used to report individual use tax at the general sales tax rate or liquor gross receipts tax. The DOR also noted that updated U.S. Postal Service postmark procedures may affect tax returns or payments submitted by mail. [Minn. Dep’t of Revenue, Sales and Use Tax, 04/03/26]

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