§ 297A.9925 — METROPOLITAN REGION SALES AND USE TAX

Minnesota § 297A.9925

• Jurisdiction: Minnesota
• Part: EXCISE AND SALES TAXES
• Ch. 297A: GENERAL SALES AND USE TAXES

Text

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 by section473.123.
(c) "Metropolitan county" has the meaning given in section473.121, subdivision 4.
(d) "Metropolitan sales tax" means the metropolitan region sales and use tax imposed under this section.

Subd. 2.Sales tax imposition; rate.
Notwithstanding section473.123, 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 of section297A.99, subdivisions 4, and 6 to 12a, govern the administration, collection, and enforcement of the metropolitan sales tax.

Subd. 4.Distribution.
Notwithstanding section297A.94, proceeds of the metropolitan sales tax are distributed:
(1) 25 percent to the state rent assistance account under section462A.2095;
(2) 25 percent to the metropolitan city aid account in the housing assistance fund under section477A.37; and
(3) 50 percent to the metropolitan county aid account in the housing assistance fund under section477A.37.

Legislative History

2023 c 37 art 5 s 2