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Minnesota Statutes Excise and Sales Taxes (Ch. 296-299) § 297A.9925. Metropolitan region sales and use tax

Current as of January 01, 2025 | Updated by Findlaw Staff

Subdivision 1. Definitions. (a) For purposes of this section, the following terms have the meanings given.

(b) “Metropolitan Council” or “council” means the Metropolitan Council established bysection 473.123.

(c) “Metropolitan county” has the meaning given insection 473.121, subdivision 4.

(d) “Metropolitan sales tax” means the metropolitan region sales and use tax imposed under this section.

Subd. 2. Sales tax imposition; rate. Notwithstandingsection 473.123, subdivision 1, the Metropolitan Council must impose a metropolitan region sales and use tax at a rate of 0.25 percent on retail sales made in the metropolitan counties or to a destination in the metropolitan counties.

Subd. 3. Administration; collection; enforcement. Except as otherwise provided in this section, the provisions ofsection 297A.99, subdivisions 4, and6to12a, govern the administration, collection, and enforcement of the metropolitan sales tax.

Subd. 4. Distribution. Notwithstandingsection 297A.94, proceeds of the metropolitan sales tax are distributed:

(1) 25 percent to the state rent assistance account undersection 462A.2095;

(2) 25 percent to the metropolitan city aid account in the housing assistance fund undersection 477A.37; and

(3) 50 percent to the metropolitan county aid account in the housing assistance fund undersection 477A.37.

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Cite this article: FindLaw.com - Minnesota Statutes Excise and Sales Taxes (Ch. 296-299) § 297A.9925. Metropolitan region sales and use tax - last updated January 01, 2025 | https://codes.findlaw.com/mn/excise-and-sales-taxes-ch-296-299/mn-st-sect-297a-9925/

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