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

• Minnesota Sales and Use Tax
• Motor Vehicle Sales Tax

Local Sales Taxes

Other Resources

• Background Briefing on Minnesota Taxes
  Presentation to the House Taxes Committee, January 2023
• A Review of Selected Tax Expenditures
  A 153-page report providing background information on selected tax expenditures in Minnesota, focusing on income tax and sales and use tax expenditures. November 2013.

Archived Materials

The following materials have been archived and may contain some information that is not up-to-date. "Archived" materials are no longer actively maintained by House Research Department and are generally at least five years old. Current materials are provided in the previous topics.

• Additional local sales tax collections under the governor’s proposed sales tax base expansion
• The Burden of the Sales Tax: A Working Paper (Request a copy)
• Comparison of local sales tax bills introduced during the 2005 legislative session
• Crosswalk table for 2000 recodification of sales tax law
• The Federal Internet Tax Freedom Act
• Internet Taxation
• Local Sales Taxes in Minnesota
• The Marketplace Fairness Act of 2013
• Minnesota Sales Tax Base
• Motor Vehicle Sales Tax Chronology
  This information brief chronicles motor vehicle sales tax for the past two decades. August 2009.
• Motor Vehicle Sales Tax Chronology
  This information brief chronicles motor vehicle sales tax for the past two decades. September 2007.
• Overview of tax increment financing and local sales taxes
  A handout from a presentation to the House Property and Local Taxes Division on February 3, 2005.
• Sales Tax Nexus and Siting in the Age of Electronic Commerce
  A 6-page information brief explaining the principles of nexus and siting for sales and use tax purposes in traditional commerce and how these principles apply to electronic commerce. December 1998.
• The Stability of Minnesota's Sales Tax (Request a copy)
• The Streamlined Sales Tax Project (SSTP)
• Taxes authorized but not imposed
• Taxes currently imposed
• Taxes that were authorized but never imposed or the authority to impose has expired
• Taxes that were imposed and have expired