Starting a Local Sales Tax


Generally, local governments must obtain approval from the Minnesota Legislature before starting any local sales and use taxes. See Minnesota Statute (M.S.) 297A.99 and M.S. 477A.016.

Local taxes administered by the Minnesota Department of Revenue follow the same tax base as provided in Minnesota Statutes. They’re also subject to the same penalties, interest, and enforcement as the general rate sales tax.

Find general guidelines for the following types of local taxes below.


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