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Local Sales Tax

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Local governments do not pay general local sales or use taxes. However, they must pay other types of local taxes, such as restaurant, liquor, and lodging taxes.

For more information, see Sales to Governments.

Note: Local taxes do not apply to direct satellite services.

Imposing a Local Tax

Cities and counties may impose general, special, or transportation local sales and use taxes.

For more information about imposing a local tax, see Starting a New Local Tax or call us at 651-296-6181.