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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.

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.