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Last Updated: 11/20/2017

Tax Type Codes

Tax Codes Changes - Effective January 1, 2018

The following new local tax codes start on January 1, 2018

  • 475 - Fergus Falls Sales

  • 476 - Fergus Falls Use

  • 531 - Polk County Transit Sales

  • 532 - Polk County Transit Use

  • 561 - Morrison County Transit Sales

  • 562 - Morrison County Transit Use

  • 567 - Mower County Transit Sales

  • 568 - Mower County Transit Use

  • 582 - East Grand Forks Sales

  • 583 - East Grand Forks Use

  • 586 - Walker Sales

  • 587 - Walker Use

  • 588 - Garrison, Kathio, West Mille Lacs Sanitary Sewer District Sales (GKWMLL Sanitary Dist)

  • 589 - Garrison, Kathio, West Mille Lacs Sanitary Sewer District Use (GKWMLL Sanitary Dist)

  • 598 - Nicollet County Transit Sales

  • 599 - Nicollet County Transit Use

  • 601 - Stearns County Transit Sales

  • 602 - Stearns County Transit Use

For more information, see our Local Tax Information page.

Tax Type Codes

Code

Description

​FIPS Code

​Rate (as of January 1, 2018)

​Additional Notes

​100

​General Rate Sales Tax

27

​0.06875

​present tax rate = 6.875%

​102

​Residential Solid-Waste Management Services

​0.0975

​present tax rate = 9.75%

​103

​Commercial Sold-Waste Management Services

​0.17

​present tax rate = 17%

​104

Construction/Demolition/Other Waste Services

​$0.60

​present tax rate = $0.60 per cubic yard

​111

​Liquor Gross Receipts Sales

​0.025

present tax rate = 2.5%

​112

​Liquor Gross Receipts Use

​0.025

present tax rate = 2.5%

​135

​Mobile Home and Park Trailer Sales

0​.04469

present tax rate = 4.469%

​140

​DC Solvent Fee Sales - Perchloroethylene

​$19.80/ Gallon

​Effective 11/01/2015 - present rate = $19.80 per gallon Effective 01/01/2015 - 10/30/2015 = $15.70 per gallon

​141

​DC Solvent Fee Sales - Hydrocarbon Based

​$10.50/ Gallon

Effective 11/01/2015 - present rate = $10.50 per gallon

Effective 01/01/2015 - 10/30/2015 = $8.30 per gallon

​142

​​DC Solvent Fee Sales - Other Nonaqueous

$4.90/ Gallon

​​Effective 11/01/2015 - present rate = $3.90 per gallon

Effective 01/01/2015 - 10/30/2015 = $4.90 per gallon

​200

​Use Tax Purchases

​27

​0.06875

present tax rate = 6.875%

​210

​Variable Rate Purchases

​Varies

​Variable Rate Purchases

​215

​Interstate Motor Carrier

​Varies

​Interstate Motor Carrier

​240

​​DC Solvent Fee Use - Perchloroethylene

$19.80/ Gallon

​Effective 11/01/2015 - present rate = $19.80 per gallon Effective 01/01/2015 - 10/30/2015 = $15.70 per gallon

​241

​​DC Solvent Fee Use - Hydrocarbon Based

​$10.50/ Gallon

​​Effective 11/01/2015 - present rate = $10.50 per gallon

Effective 01/01/2015 - 10/30/2015 = $8.30 per gallon

​242

​​​DC Solvent Fee Use- Other Nonaqueous

​$4.90/ Gallon

​​Effective 11/01/2015 - present rate = $3.90 per gallon

Effective 01/01/2015 - 10/30/2015 = $4.90 per gallon

​300

​Rochester Sales

​54880

0.0075

Effective 01/01/2016 - present tax rate = 0.75%

Effective 01/01/1993 - 12/31/2015 tax rate = 0.5%

Effective 08/01/1983 - 12/31/1992 tax rate = 1.0%

305

​Rochester Use

​​54880

0.0075

Effective 01/01/2016 - present tax rate = 0.75%

Effective 01/01/1993 - 12/31/2015 tax rate = 0.5%

Effective 08/01/1983 - 12/31/1992 tax rate = 1.0%

​310

​Rochester Lodging

​0.07

Effective 01/01/2014 - present tax rate = 7.0%

Effective 07/01/2002 - 12/31/2013 tax rate = 4.0%

Effective 01/01/1993 - 06/30/2002 tax rate = 3.0%

​312

​Olmsted County Transit Sales

​109

​0.005

Effective 07/01/2017 - present tax rate = 0.5%

Effective 01/01/2014 - 06/30/2017 tax rate = 0.25%

​313

​Olmsted County Transit Use

​109

​0.005

​Effective 07/01/2017 - present tax rate = 0.5%

Effective 01/01/2014 - 06/30/2017 tax rate = 0.25%

​314

​Lyon County Transit Sales

​083

​0.005

​Effective 10/01/2015 - present tax rate = 0.5%

​315

​Lyon County Transit Use

​083

​0.005

​Effective 10/01/2015 - present tax rate = 0.5%

​316

​Rice County Transit Sales

​131

​0.005

​Effective 01/01/2014 - present tax rate = 0.5%

​317

​Rice County Transit Use

​131

​0.005

​​Effective 01/01/2014 - present tax rate = 0.5%

​318

​Wabasha County Transit Sales

​157

​0.005

​Effective 04/01/2016 - present tax rate = 0.5%

​319

​Wabasha County Transit Use

​157

​0.005

​Effective 04/01/2016 - present tax rate = 0.5%

​320

​Duluth Sales

​17000

​0.01

​Effective 01/01/1970 - present tax rate = 1.0%

​321

​Duluth Use

​17000

​0.01

​Effective 01/01/1970 - present tax rate = 1.0%

​322

​Freeborn County Transit Sales

​047

​0.005

​Effective 01/01/2016 - present tax rate = 0.5%

​323

​Freeborn County Transit Use

​047

​0.005

​Effective 01/01/2016 - present tax rate = 0.5%

​324

​Otter Tail County Transit Sales

​111

​0.005

​Effective 01/01/2016 - present tax rate = 0.5%

​325

​Otter Tail County Transit Use

​111

​0.005

​Effective 01/01/2016 - present tax rate = 0.5%

​326

​Otter Tail Vehicle Excise

​$20/ vehicle

​Effective 01/01/2016 - present tax rate = $20 per vehicle

​327

​St. Louis County Vehicle Excise

​$20/ vehicle

​Effective 04/01/2015 - present tax rate = $20 per vehicle

​328

​St. Louis County Transit Sales

​137

​0.005

​Effective 04/01/2015 - present tax rate = 0.5%

​329

​St. Louis County Transit Use

​137

​0.005

​Effective 04/01/2015 - present tax rate = 0.5%

​330

​Albert Lea Sales

​694

​0.005

​Effective 04/01/2006 - present tax rate = 0.5%

​331

​Albert Lea Use

​694

​0.005

​Effective 04/01/2006 - present tax rate = 0.5%

​332

​Baxter Sales

​04042

​0.005

​Effective 10/01/2006 - present tax rate = 0.5%

​333

​Baxter Use

​04042

0.005

​​Effective 10/01/2006 - present tax rate = 0.5%

​335

​Austin Sales

​2908

​0.005

​Effective 04/01/2007 - present tax rate = 0.5%

​336

​Austin Use

​2908

​0.005

​Effective 04/01/2007 - present tax rate = 0.5%

​337

​Crow Wing County Transit Sales

​035

​0.005

​​Effective 04/01/2016 - present tax rate = 0.5%

​338

​Crow Wing County Transit Use

​035

​0.005

​​Effective 04/01/2016 - present tax rate = 0.5%

​340

​Brainerd Sales

​73000

​0.005

​Effective 04/01/2007 - present tax rate = 0.5%

​341

​Brainerd Use

​73000

​0.005

​Effective 04/01/2007 - present tax rate = 0.5%

​342

​Cass County Transit Sales

​021

​0.005

​​Effective 04/01/2016 - present tax rate = 0.5%

​343

​Cass County Transit Use

​021

​0.005

​​Effective 04/01/2016 - present tax rate = 0.5%

​350

​St. Cloud Liquor

​0.01

​Effective 02/01/1987 - present tax rate = 1.0%

​355

​St. Cloud Food

​0.01

Effective 02/01/1987 - present tax rate = 1.0%

​360

​St. Cloud Area Sales

​80001

​0.005

​Effective 01/01/2003 - present tax rate = 0.5%

​365

​St. Cloud Area Use

​80001

​0.005

​​Effective 01/01/2003 - present tax rate = 0.5%

​371

​Chisago County Transit Sales

​025

​0.005

​​Effective 04/01/2016 - present tax rate = 0.5%

​372

​Chisago County Transit Use

​025

​0.005

​​Effective 04/01/2016 - present tax rate = 0.5%

​373

​Blue Earth County Transit Sales

​013

​0.005

​​Effective 04/01/2016 - present tax rate = 0.5%

​374

​Blue Earth County Transit Use

​013

​0.005

​​Effective 04/01/2016 - present tax rate = 0.5%

​375

​Mankato Sales

​39878

​0.005

​Effective 04/01/1993 - present tax rate = 0.5%

​376

​Mankato Use

​39878

​0.005

​Effective 01/01/2000 - present tax rate = 0.5%

​377

​Mankato Entertainment

​0.005

​Effective 04/01/2009 - present tax rate = 0.5%

​378

​Mankato Food and Beverage

​0.005

​Effective 04/01/2009 - present tax rate = 0.5%

​380

​St. Paul Sales

​58000

​0.005

​Effective 09/01/1993 - present tax rate = 0.5%

​385

​St. Paul Use

​58000

​0.005

​Effective 01/01/2000 - present tax rate = 0.5%

​386

​St. Paul Lodging less than 50 rooms

0.03

​Effective 04/01/2004 - present tax rate = 3.0%

​387

​St. Paul Lodging more than 50 rooms

​0.06

​​Effective 04/01/2004 - present tax rate = 6.0%

​400

​Minneapolis Sales

​​43000

​0.005

​Effective 02/01/1987 - present tax rate = 0.5%

​405

​Minneapolis Use

​​43000

​0.005

​Effective 02/01/1987 - present tax rate = 0.5%

​​410

​Minneapolis Downtown Liquor

​0​.03

Effective 02/01/1987 - present tax rate = 3.0%

​415

​Minneapolis Lodging

​0.02125

Effective 10/01/2017 - present tax rate = 2.125%

Effective 07/01/2009 - 09/30/2017 tax rate = 2.625%

​Effective 04/01/2002 - 06/30/2009 tax rate = 3.0%

Effective 07/01/1991 - 03/31/2002 tax rate = 2.0%

Effective 02/01/1987 - 06/30/1991 tax rate = 2.5%

​420

​Minneapolis Downtown Restaurant

​0.03

​Effective 02/01/1987 - present tax rate = 3.0%

​425

​Minneapolis Entertainment

​0.03

​Effective 10/01/1969 - present tax rate = 3.0%

​430

​Hennepin County Sales

​053

​0.0015

​Effective 01/01/2007 - present tax rate = 0.15%

​431

​Hennepin County Use

​053

​0.0015

​Effective 01/01/2007 - present tax rate = 0.15%

​432

​Hennepin County Transit Sales

​80004

​0.005

​​​Effective 10/01/2017 - present tax rate = 0.5%

​433

​Hennepin County Transit Use

​​80004

​0.005

​​​Effective 10/01/2017 - present tax rate = 0.5%

​434

​Hennepin County Transit Vehicle Excise

​$20/ vehicle

​​​Effective 10/01/2017 - present tax rate = $20 per vehicle

​435

​Ramsey County Transit Sales

​123

​​0.005

​Effective 10/01/2017 - present tax rate = 0.5%

​436

​Ramsey County Transit Use

​123

​​0.005

​Effective 10/01/2017 - present tax rate = 0.5%

​437

Ramsey ​County Transit Vehicle Excise

​​$20/ vehicle

​Effective 10/01/2017 - present tax rate = $20 per vehicle

​440

​Transit Improvement Area Sales - Ended 09/30/2017

​80002

​0.0025

​Effective 07/01/2008 - 09/30/2017 tax rate = 0.25%

​441

​Transit Improvement Area Use - Ended 09/30/2017

​​80002

​0.0025

​Effective 07/01/2008 - 09/30/2017 tax rate = 0.25%

​442

​Transit Improvement Area Vehicle Excise - Ended 09/30/2017

$​20/ vehicle

​Effective 07/01/2008 - 09/30/2017 tax rate = $20 per vehicle

​445

​Clearwater Sales

​11800

​0.005

​Effective 10/01/2008 - present tax rate = 0.5%

​446

​Clearwater Use

​​11800

​0.005

​Effective 10/01/2008 - present tax rate = 0.5%

​447

​Scott County Transit Sales

​139

​0.005

​Effective 10/01/2015 - present tax rate = 0.5%

​448

​Scott County Transit Use

​139

​0.005

​Effective 10/01/2015 - present tax rate = 0.5%

​449

​Scott County Vehicle Excise

​$20/ vehicle

​Effective 10/01/2015 - present tax rate = $20 per vehicle

​450

​North Mankato Sales

​47068

​0.005

​Effective 10/01/2008 - present tax rate = 0.5%

​451

​North Mankato Use

​47068

​0.005

​Effective 10/01/2008 - present tax rate = 0.5%

​452

​Washington County Transit Sales

​163

​​0.0025

​Effective 10/01/2017 - present tax rate = 0.25%

​453

​Washington County Transit Use

​163

​​0.0025

​Effective 10/01/2017 - present tax rate = 0.25%

​454

​Washington County Transit Vehicle Excise

​​$20/ vehicle

​Effective 10/01/2017 - present tax rate = $20 per vehicle

​455

​Dakota County Transit Sales

​037

​0.0025

​​Effective 10/01/2017 - present tax rate = 0.25%

​456

​Dakota County Transit Use

​037

​0.0025

​​Effective 10/01/2017 - present tax rate = 0.25%

​457

​Dakota County Transit Vehicle Excise

​$20/ vehicle

​Effective 10/01/2017 - present tax rate = $20 per vehicle

​460

​Marshall Sales

​40688

​0.005

​Effective 04/01/2013 - present tax rate = 0.5%

​465

​Marshall Use

​40688

​0.005

​Effective 04/01/2013 - present tax rate = 0.5%

​467

​Marshall Food & Beverage

​0.015

​Effective 07/01/2013 - present tax rate = 1.5%

​470

​Worthington Sales

​71734

​0.005

​Effective 04/01/2009 - present tax rate = 0.5%

​471

​Worthington Use

​71734

​0.005

​​Effective 04/01/2009 - present tax rate = 0.5%

​472

​Anoka County Transit Sales

​003

​0.0025

​Effective 10/01/2017 - present tax rate = 0.25%

​473

​Anoka County Transit Use

​003

​​0.0025

​​Effective 10/01/2017 - present tax rate = 0.25%

​474

​Anoka County Transit Vehicle Excise

​$20/ vehicle

​​Effective 10/01/2017 - present tax rate = $20 per vehicle

​475

​Fergus Falls Sales

​20906

​0.005

​​​Effective 01/01/2018 - present tax rate = 0.5%

​Inactive 01/01/2017 - 12/31/2017

Effective 01/01/2012 - 12/31/2016 tax rate = 0.5%

​476

​Fergus Falls Use

​20906

​0.005

​​​Effective 01/01/2018 - present tax rate = 0.5%

​​Inactive 01/01/2017 - 12/31/2017

Effective 01/01/2012 - 12/31/2016 tax rate = 0.5%

​477

​Steele County Transit Sales

​147

​0.005

​Effective 04/01/2015 - present tax rate = 0.5%

​478

​Steele County Transit Use

​147

​0.005

​Effective 04/01/2015 - present tax rate = 0.5%

​480

​Hubbard County Transit Sales

​057

​0.005

​Effective 07/01/2015 - present tax rate = 0.5%

​481

​Hubbard County Transit Use

​057

​0.005

​Effective 07/01/2015 - present tax rate  = 0.5%

​483

​Detroit Lakes Food & Beverage

​0.01

​Effective 07/01/2013 - present tax rate = 1.0%

​484

​Carver County Transit Sales

​019

​0.005

​Effective 10/01/2017 - present tax rate = 0.5%

​485

​Carver County Transit Use

​019

​0.005

​Effective 10/01/2017 - present tax rate = 0.5%

​486

​Carver County Transit Vehicle Excise

​$20/ vehicle

​Effective 10/01/2017 - present tax rate = $20 per vehicle

​487

​Clay County Sales

027​​

​​0.005

​Effective 10/01/2017 - present tax rate = 0.5%

​488

​Clay County Use

​027

​​0.005

​Effective 10/01/2017 - present tax rate = 0.5%

​489

​Wright County Transit Sales

​27171

​​​0.005

​Effective 10/01/2017 - present tax rate = 0.5%

​490

​Wright County Transit Use

​27171

​​​0.005

​Effective 10/01/2017 - present tax rate = 0.5%

​492

​Carlton County Transit Sales

​017

​0.005

​Effective 04/01/2015 - present tax rate = 0.5%

​493

​Carlton County Transit Use

​017

​0.005

​Effective 04/01/2015 - present tax rate = 0.5%

​494

​Carlton County Transit Vehicle

​$20/ vehicle

​Effective 04/01/2015 - present tax rate = $20 per vehicle

​495

​Giants Ridge Food & Beverage

​0.01

​Effective 07/01/2011 - present tax rate = 1.0%

​496

​Giants Ridge Lodging

​0.02

​Effective 07/01/2011 - present tax rate = 2.0%

​497

​Giants Ridge Admissions & Recreation

​0.02

​Effective 07/01/2011 - present tax rate = 2.0%

​498

​Fairmont Sales

​20330

​​0.005

​Effective 10/01/2017 - present tax rate = 0.5%

​499

​Fairmont Use

​20330

​​0.005

​Effective 10/01/2017 - present tax rate = 0.5%

​500

​Cook County Sales

​031

​0.01

Effective 04/01/2010 - present tax rate  = 1.0%

​Inactive 04/01/2008 - 03/31/2010

Effective 01/01/1994 - 03/31/2008 tax rate = 1.0%

​505

​Cook County Use

​031

​0.01

Effective 04/01/2010 - present tax rate  = 1.0%

​Inactive 04/01/2008 - 03/31/2010

Effective 01/01/1994 - 03/31/2008 tax rate = 1.0%

​506

​Cook County Transit Sales

​80003

​0.005

​Effective 01/01/2017 - present tax rate = 0.5%

​507

​Cook County Transit Use

​80003

​​0.005

​​Effective 01/01/2017 - present tax rate = 0.5%

​508

​Spicer Sales

​61690

​​​0.005

​​Effective 10/01/2017 - present tax rate = 0.5%

​509

​Spicer Use

​61690

​​​0.005

​​Effective 10/01/2017 - present tax rate = 0.5%

​510

​Hermantown Sales

​28682

0.01

Effective 04/01/2013 - present tax rate = 1.0%

Effective ​04/01/1997 - 03/31/2013 tax rate = 0.5

​515

​Hermantown Use

​28682

0.01

​Effective 04/01/2013 - present tax rate = 1.0%

Effective ​04/01/1997 - 03/31/2013 tax rate = 0.5

​516

​Moose Lake Sales

​43954

​​​​0.005

​Effective 10/01/2017 - present tax rate = 0.5%

​517

​Moose Lake Use

​43954

​​​​0.005

​Effective 10/01/2017 - present tax rate = 0.5%

​518

​New London Sales

​45692

​​​​​0.005

​Effective 10/01/2017 - present tax rate = 0.5%

​519

​New London Use

​45692

​​​​​0.005

​Effective 10/01/2017 - present tax rate = 0.5%

​521

​Wadena County Transit Sales

​159

​0.005

​Effective 04/01/2014 - present tax rate = 1.0%

​522

​Wadena County Transit Use

​159

​0.005

​Effective 04/01/2014 - present tax rate = 1.0%

​526

​Beltrami County Transit Sales

​007

​0.005

​Effective 04/01/2014 - present tax rate = 0.5%

​527

​Beltrami County Transit Use

​007

​0.005

​Effective 04/01/2014 - present tax rate = 0.5%

​528

​Beltrami Transit Vehicle Excise

​$20/ vehicle

​​Effective 04/01/2014 - present tax rate = $20 per vehicle

​530

​Two Harbors Sales

​65956

​0.005

​Effective 04/01/2009 - present tax rate = 0.5%

​531

Polk County Transit Sales

​119

​0.0025

​​Effective 01/01/2018 - present tax rate = 0.25%

​532

Polk County Transit Use

​119

​​0.0025

​​Effective 01/01/2018 - present tax rate = 0.25%

​533

​Lake County Transit Sales

​075

​0.005

​​Effective 04/01/2017 - present tax rate = 0.5%

​534

Lake County Transit Use

​075

​0.005

​​Effective 04/01/2017 - present tax rate = 0.5%

​535

​Two Harbors Use

​65956

​0.005

​Effective 04/01/2009 - present tax rate = 0.5%

​536

​Mille Lacs County Transit Sales

​095

​​​0.005

​Effective 01/01/2017 - present tax rate = 0.5%

​537

​Mille Lacs County Transit Use

​095

​​​​0.005

​Effective 01/01/2017 - present tax rate = 0.5%

​538

​Pine County Transit Sales

​115

​​​​​0.005

​Effective 01/01/2017 - present tax rate = 0.5%

​539

​Pine County Transit Use

​115

​​​​​0.005

​Effective 01/01/2017 - present tax rate = 0.5%

​540

​Bemidji Sales

​05068

​0.005

​Effective 01/01/2006 - present tax rate = 0.5%

​541

​Bemidji Use

0​5068

​0.005

​Effective 01/01/2006 - present tax rate = 0.5%

​543

​Fillmore County Transit Sales

​045

0.005

​Effective 01/01/2015 - present tax rate = 0.5%

​544

​Fillmore County Transit Use

​045

​0.005

​Effective 01/01/2015 - present tax rate = 0.5%

​545

​Winona County Transit Sales

​169

​​0.005

​​Effective 01/01/2017 - present tax rate = 0.5%

​546

​Winona County Transit Use

169

​​0.005

​​Effective 01/01/2017 - present tax rate = 0.5%

​560

​Proctor Sales

​52630

​0.01

Effective 10/01/2017 - present tax rate = 1.0%
Effective 04/01/2000 - 09/30/2017 tax rate = 0.5%

​561

Morrison County Transit Sales

​097

​0.005

​​Effective 01/01/2018 - present tax rate = 0.5%

​562

​Morrison County Transit Use

​097

0.005​

​​Effective 01/01/2018 - present tax rate = 0.5%

​565

​Proctor Use

​52630

​0.01

​​Effective 10/01/2017 - present tax rate = 1.0%
Effective 04/01/2000 - 09/30/2017 tax rate = 0.5%

​566

​Proctor Food and Beverage

​0.01

​Effective 04/01/2014 - present tax rate = 1.0%

​567

Mower County Transit Sales

​099

​0.005​

​Effective 01/01/2018 - present tax rate = 0.5%

​568

Mower County Transit Use

​099

​0.005​

​Effective 01/01/2018 - present tax rate = 0.5%

​570

​New Ulm Sales

​46042

​​0.005

​Effective 04/01/2001 - present tax rate = 0.5%

​575

​New Ulm Use

​46042

​​0.005

​Effective 04/01/2001 - present tax rate = 0.5%

​576

​Brown County Transit Sales

​015

​0.005

​​Effective 04/01/2016 - present tax rate = 0.5%

​577

​Brown County Transit Use

​015

​0.005

​​Effective 04/01/2016 - present tax rate = 0.5%

​580

​Hutchinson Sales

​30644

​​0.005

​Effective 01/01/2012 - present tax rate = 0.5%

​581

​Hutchinson Use

​30644

​​0.005

​Effective 01/01/2012 - present tax rate = 0.5%

​582

​East Grand Forks Sales

​17612

​​0.01

​Effective 01/01/2018 - present tax rate = 1.0%

​583

​East Grand Forks Use

​17612

​​0.01

​Effective 01/01/2018 - present tax rate = 1.0%

​584

​Becker County Transit Sales

​005

​​0.005

​Effective 07/01/2014 - present tax rate = 0.5%

​585

​Becker County Transit Use

​005

​​0.005

​Effective 07/01/2014 - present tax rate = 0.5%

​586

Walker Sales

​67792

​0.015

​Effective 01/01/2018 - present tax rate = 1.5%

​587

Walker Use

​67792

​​0.015

​Effective 01/01/2018 - present tax rate = 1.5%

​588

Garrison, Kathio, West Mille Lacs Sanitary Sewer District Sales (GKWMLL Sanitary Dist)

​80005

​0.01

​Effective 01/01/2018 - present tax rate = 1.0%

​589

Garrison, Kathio, West Mille Lacs Sanitary Sewer District Use (GKWMLL Sanitary Dist)

​80005

​0.01

​Effective 01/01/2018 - present tax rate = 1.0%

​590

​Lanesboro Sales

​35450

​​0.005

​Effective 01/01/2012 - present tax rate = 0.5%

​591

​Lanesboro Use

​35450

​​0.005

​Effective 01/01/2012 - present tax rate = 0.5%

​595

​Todd County Transit Sales

​153

​0.005

​​Effective 01/01/2015 - present tax rate = 0.5%

​596

​Todd County Transit Use

​153

​0.005

​​Effective 01/01/2015 - present tax rate = 0.5%

​598

Nicollet County Transit Sales

​103

​​0.005

​Effective 01/01/2018 - present tax rate = 0.5%

​599

Nicollet County Transit Use

​103

​​0.005

​Effective 01/01/2018 - present tax rate = 0.5%

​601

​Stearns County Transit Sales

​145

​0.0025

​Effective 01/01/2018 - present tax rate = 0.25%

​602

​Stearns County Transit Use

​145

​​0.0025

​​Effective 01/01/2018 - present tax rate = 0.25%

​605

​Car Rental (605)

​0.092

​Car Rental (605) - present tax rate = 9.2%

​606

​Car Rental Fee (December)

​0.05

​Car Rental Fee (December) - present tax rate = 5.0%

​607

​Registration Taxes Paid

​Varies

​Registration Taxes Paid

​620

​Cloquet Sales

​12160

​0.005

​Effective 04/01/2013 - present tax rate = 0.5%

​625

​Cloquet Use

​12160

​0.005

​Effective 04/01/2013 - present tax rate = 0.5%

​630

​Medford Sales

​41426

​0.005

​Effective 04/01/2013 - present tax rate = 0.5%

​635

​Medford Use

​41426

​0.005

​Effective 04/01/2013 - present tax rate = 0.5%

​640

​Douglas County Transit Sales

​041

​0.005

​Effective 10/01/2014 - present tax rate = 0.5%

​645

​Douglas County Transit Use

​041

​0.005

​Effective 04/01/2013 - present tax rate = 0.5%

​701

​Prepaid Wireless E911/TAM Fee

$1.02

Effective 01/01/2016 - present tax rate = $1.02

Effective 12/01/2014 - 12/31/15 tax rate = $0.86

​Effective 01/01/2014 - 11/30/2014 tax rate = $0.84

​712

​Aircraft Sales

​0.06875

​Effective 07/01/2015 - present tax rate = 6.875%

​713

​Aircraft Use

​0.06875

​Effective 07/01/2015 - present tax rate = 6.875%