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Last Updated
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Special Local Taxes
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Special local taxes are imposed by local governments and apply to specific types of sales, including:
- Admissions
- Entertainment
- Food and beverages, including restaurant and liquor
- Lodging accommodations
Some special local taxes are administered by a local government and not the Minnesota Department of Revenue. For questions, contact the city or county.
We administer the following special local taxes in these areas:
| Local Area | Special Local Tax Administered |
|---|---|
| Detroit Lakes | Food and Beverage |
| Giants Ridge Recreation Area | Admissions and Recreation, Food and Beverage, Lodging |
| Lake County | Lodging |
| Lake of the Woods County | Lodging |
| Mankato | Food and Beverage, Entertainment, Lodging |
| Marshall | Food and Beverage |
| Minneapolis | Entertainment, Lodging, Downtown Liquor, Downtown Restaurant |
| North Mankato | Food and Beverage |
| Proctor | Food and Beverage |
| Rochester | Lodging |
| St. Cloud | Liquor, Food |
| St. Paul | Lodging |
| Two Harbors | Lodging |
| Woodbury | Lodging |