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Last Updated: 4/4/2013

Parking and Transportation Services

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Sales and Use Tax

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​When parking and transportation services are sold together for one fee, the entire sale is taxable even though transportation by itself is a nontaxable service. (When sold together, the transportation service is taxable because it is necessary to complete the sale of the parking service.)

Stating that the charge is for 50 percent parking and 50 percent transportation on the invoice or a sign is not sufficient to relieve the seller of its responsibility to charge and remit tax on the total price.

For the transportation service to remain nontaxable, the vendor must give customers the option of not taking the transportation service and separately state the charges on the invoice.

For more information, see Minnesota Statutes 297A.61, subd. 7 and Revenue Notice 00-04.