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Local Sales and Use Tax Guide
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Special Local Taxes

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Special local taxes are imposed by local governments and apply to specific types of sales, including:

  • Admissions
  • Entertainment
  • Food and beverages, including restaurant and liquor
  • Lodging accommodations

Some special local taxes are administered by a local government and not the Minnesota Department of Revenue. For questions, contact the city or county.

We administer the following special local taxes in these areas:

Local AreaSpecial Local Tax Administered
Detroit LakesFood and Beverage
Giants Ridge Recreation AreaAdmissions and Recreation, Food and Beverage, Lodging
Grand RapidsLodging
Lake CountyLodging
Lake of the Woods CountyLodging
MankatoFood and Beverage, Entertainment, Lodging
MarshallFood and Beverage
MinneapolisEntertainment, Lodging, Downtown Liquor, Downtown Restaurant
North MankatoFood and Beverage
OrtonvilleLodging
PlymouthLodging
ProctorFood and Beverage
  
RochesterLodging
St. CloudLiquor, Food
St. PaulLodging
Two HarborsLodging
WoodburyLodging

For rates and more information, see: