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Local Sales and Use Taxes

Local sales and use taxes may be credited to either general or public service enterprise funds depending on their required purpose. The following 23 authorized general local sales taxes are imposed in 31 cities and counties as of July 1, 2010:

• 1.0 percent: Duluth, Cook County*
• 0.5 percent: Albert Lea, Austin, Baxter, Bemidji, Brainerd, Clearwater, Central Minnesota (Sartell, Sauk Rapids, St. Augusta, St. Cloud, St. Joseph, Waite Park), Hermantown, Mankato, Minneapolis, New Ulm, North Mankato, Owatonna, Proctor, Rochester, St. Paul, Two Harbors, Willmar, Worthington
• 0.15 percent: Hennepin County (for ballpark)

*Expired April 1, 2008, and reimposed May 1, 2010

Local Sales and Use Tax Revenues

Local sales and use tax revenues were $206.7 million in calendar year 2009.

Sales Tax	Actual Dollars (millions)	Constant 2009 Dollars (millions)
2000	$55.5	$69.1
2001	57.0	69.0
2002	55.4	66.0
2003	59.9	69.8
2004	62.5	71.0
2005	66.2	72.7
2006	84.2	89.6
2007	119.2	123.3
2008	157.0	156.4
2009	206.7	206.7

Other major nonproperty tax revenues (CY 2009)

• Franchise taxes (mainly cities): $110.4 million
• Lodging taxes (mainly cities and towns): $56.8 million
• Local share of taconite taxes: $45.3 million

Originally published January 2011. Fiscal year 2011 data are from Minnesota Management and Budget, November 2010 forecast. Other data are from the Department of Revenue, unless otherwise noted.