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Sales Taxes

The following write-ups are produced and maintained by Minnesota House Research Department, with some links provided to other sources.


State Sales Tax

Local Sales Taxes

  • Local Sales Taxes in Minnesota
    A 25-page brief summarizing rules for local sales taxes and providing information on authorized local sales taxes. October 2019.
  • Local Lodging Taxes in Minnesota
    An 11-page publication brief that provides a history of local lodging taxes in Minnesota and information about various local lodging taxes imposed. August 2019.
  • Special Local Taxes
    A brief focusing on special local sales taxes imposed by local jurisdictions, including food and beverage taxes, amusement taxes, entertainment taxes, and lodging taxes. January 2022.

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