Local Tax Information

Local taxes apply to the same items and services as the state general rate sales tax (6.875%).

If you use a freight, delivery, or postal service to send goods to areas that have local sales taxes, you must collect those local taxes. This may require you to register, collect, and remit additional local taxes.

General Local Taxes

The Minnesota Department of Revenue is required to collect all general local sales and use taxes. For a list of all local taxes we administer, see the Local Sales and Use Tax Chart.

General local sales and use taxes include:

• City, county, or area local taxes
• Local transit sales and use taxes
• Vehicle excise taxes

Note: We do not administer all vehicle excise taxes.

Special Local Taxes

Special local taxes are imposed by local governments and apply to specific types of sales. Go to the special local taxes section to see which ones we administer.