The elderly man was also suffering from neck cancer and had recently gone to Mumbai for treatment, the minister said.
He said the patient passed away at 11.05 am at Guwahati Medical College Hospital (GMCH).
"Doctors did their best... Heartfelt condolences," Sarma said in a tweet.
The wife and son of the deceased man have been shifted out from their quarantine facility in a hotel and admitted to the Mahendra Mohan Choudhury Hospital, the minister said.
Two men, both aged 20 and from Nagaon and Titabor tested positive for COVID-19, taking the total number of confirmed cases to 102 in Assam, Sarma said.
Earlier, a Tablighi Jamaat returnee from Hailakandi and a 16-year-old girl had died in the state due to the infection. DG RBT CK