This information brief is divided into two sections—the first summarizes the codified rules for local sales taxes, and the second discusses the authorized local sales taxes and includes tables of local sales taxes authorized by special law. This brief only covers the issue of general local sales taxes; liquor, restaurant, lodging, and entertainment taxes are not included.
The following posts should help give you a better understanding of local sales taxes. The following posts are not legal advice. You should consult with an experienced Minnesota tax attorney when dealing with complex tax issues.
- Codified Local Sales Tax Rules
- Summary of the Local Sales Tax Provisions
- Transportation Local Sales Taxes Authorized by Statute
Other Local Sales Taxes
The following four tables show the general local sales taxes that have been authorized by the legislature for individual jurisdictions. With the exception of Cook and Hennepin counties, only cities have been allowed to impose general sales taxes. Table 1 contains the local sales taxes that are currently imposed. Table 2 lists the local sales taxes that were imposed but have expired. Table 3 lists the general local sales taxes that were authorized but never imposed. Table 4 lists taxes currently not imposed but still authorized.
- Currently Imposed Local Sales Taxes
- Local Sales Taxes That Were Imposed But Have Expired
- Authorized Local Sales Taxes That Were Never Imposed
- Local Sales Taxes Authorized But Not Yet Imposed
The content of this and any related posts has been copied or adopted from the Minnesota House of Representatives Research Department’s Information Brief, Local Sales Taxes in Minnesota, written by legislative analyst Pat Dalton.