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Last Updated: 7/25/2018

Local Tax Fact Sheets

​Local Sales and Use Taxes

  • Lists the local sales and use taxes that are administered by the Department of Revenue and discusses who is responsible for collecting and paying those taxes.

Special Local Taxes

  • Describes the special local taxes that are imposed such as food and beverage, lodging, and entertainment.

Minneapolis Special Local Taxes

  • Describes the special local taxes that are imposed in Minneapolis.
 
  • Explains sales tax exemptions that apply to local governments.