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Minnesota · Through 2025 Minnesota Statutes

Minn. Stat. § 297A.95: COORDINATION OF STATE AND LOCAL SALES TAX RATES.

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Where this section sits in the code
  1. EXCISE AND SALES TAXES
  2. CHAPTER 297A. GENERAL SALES AND USE TAXES
  3. LOCAL SALES AND USE TAXES

In preparing and distributing a sales tax schedule for use within a local jurisdiction with a separate general sales tax, the state Department of Revenue shall coordinate the state and local sales tax so that a sale of $1 reflects a tax equal to the combination of the state and local sales tax rates. The combined sales tax on other sales amounts must also reflect the coordinated rather than the separate effects of the state and local sales taxes. The schedule must be coordinated as long as the local sales tax is in effect. If the sales tax percentage is changed for either of the taxes, the schedule must be adjusted to reflect the change.

Collected 2026-09-02T22:10:40Z. Source file · JSON

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