297A.95 COORDINATION OF STATE AND LOCAL SALES TAX RATES. 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 […]
297A.96 LOCAL ADMISSIONS AND AMUSEMENT TAXES; EXEMPTION FOR NONPROFIT ORGANIZATIONS. Amounts charged for admission to an event described in section 297A.70, subdivision 10, paragraph (a), are not subject to a tax imposed by a local unit of government or imposed on sales taking place in a single named local unit of government on sales of […]
297A.98 LOCAL GOVERNMENTS EXEMPT FROM LOCAL SALES TAXES. Notwithstanding any other law, ordinance, or charter provision, a political subdivision of the state is not required to pay any general sales tax imposed by a political subdivision of the state. History: 2000 c 418 art 1 s 41
297A.99 LOCAL SALES TAXES. Subdivision 1. Authorization; scope. (a) A political subdivision of this state may impose a general sales tax (1) under section 297A.992, (2) under section 297A.993, (3) if permitted by special law, or (4) if the political subdivision enacted and imposed the tax before January 1, 1982, and its predecessor provision. (b) […]
297A.9905 USE OF LOCAL TAX REVENUES BY CITIES OF THE FIRST CLASS. (a) Notwithstanding section 297A.99, or other general or special law or charter provision, if the revenues from any local tax imposed on retail sales under special law by a city of the first class exceeds the amount needed to fund the uses authorized […]
297A.991 REPORTING OF SALES TAX ON MINNESOTA GOVERNMENTS. Subdivision 1. Commissioner of revenue to report. For each fiscal year, the commissioner shall estimate the amount of revenues derived from imposing the tax under this chapter and chapter 297B on state agencies and political subdivisions. The commissioner shall report this amount to the commissioner of management […]
297A.992 METROPOLITAN TRANSPORTATION AREA SALES TAX. Subdivision 1. Definitions. For purposes of this section, the following terms have the meanings given them: (1) “metropolitan transportation area” means the counties participating in the joint powers agreement under subdivision 3; (2) “eligible county” means the county of Anoka, Carver, Dakota, Hennepin, Ramsey, Scott, or Washington; (3) “committee” […]
297A.993 COUNTY TRANSPORTATION SALES AND USE TAX. Subdivision 1. Authorization; rates. Notwithstanding section 297A.99, subdivisions 1, 2, 3, 5, and 13, or 477A.016, or any other law, the board of a county, or more than one county acting under a joint powers agreement, may by resolution of the county board, or each of the county […]
297A.994 CITY OF MINNEAPOLIS SALES TAX; ALLOCATION OF REVENUES. Subdivision 1. Scope. Notwithstanding the provisions of section 297A.99, subdivision 11, the provisions of this section govern the remittance of the proceeds of taxes imposed by the city of Minneapolis under the special law. Subd. 2. Definitions. (a) For purposes of this section, the following definitions […]
