Sales Taxes - MN House Research

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

Steps for Imposing a General Local Sales Tax
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 sales taxes authorized by special legislation

County Transportation Taxes
A 4-page brief that explains the county transportation sales and use tax and the county transportation excise tax. August 2022.
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.
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.

Background Briefing on Minnesota Taxes
Presentation to the House Taxes Committee, January 2023
A Review of Selected Tax Expenditures
A 153-page report providing background information on selected tax expenditures in Minnesota, focusing on income tax and sales and use tax expenditures. November 2013.

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