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Sales Taxes

The following write-ups are produced and maintained by Minnesota House Research Department, with some links provided to other sources.

State Sales Tax

Local Sales Taxes

Local Option Sales Taxes

Special Local Taxes

  • County Transportation Taxes
    A 4-page brief that explains the county transportation sales and use tax and the county transportation excise tax. August 2022.
  • Special Local Taxes
    A brief focusing on special local sales taxes imposed by local jurisdictions, including food and beverage taxes, amusement taxes, entertainment taxes, and lodging taxes. January 2022.
  • Local Lodging Taxes in Minnesota
    An 11-page publication brief that provides a history of local lodging taxes in Minnesota and information about various local lodging taxes imposed. August 2019.

Other Resources


Show archived materials no longer actively maintained (materials will be grouped into a single archives topic at the bottom of this page)

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