Minnesota Statutes 297A.9925 – Metropolitan Region Sales and Use Tax
Subdivision 1.Definitions.
(a) For purposes of this section, the following terms have the meanings given.
Terms Used In Minnesota Statutes 297A.9925
- state: means any state of the United States, the District of Columbia, and any territory of the United States, including American Samoa, Guam, Northern Mariana Islands, Puerto Rico, and the U. See Minnesota Statutes 297A.61
- Tax: means any fee, charge, exaction, or assessment imposed by a governmental entity on an individual, person, entity, transaction, good, service, or other thing. See Minnesota Statutes 645.44
- Use: includes the exercise of a right or power incident to the ownership of any interest in tangible personal property, or services, purchased from a retailer, other than the sale of that property in the regular course of business. See Minnesota Statutes 297A.61
(b) “Metropolitan Council” or “council” means the Metropolitan Council established by section 473.123.
(c) “Metropolitan county” has the meaning given in section 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.
Notwithstanding section 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 of section 297A.99, subdivisions 4, and 6 to 12a, govern the administration, collection, and enforcement of the metropolitan sales tax.
Subd. 4.Distribution.
Notwithstanding section 297A.94, proceeds of the metropolitan sales tax are distributed:
(1) 25 percent to the state rent assistance account under section 462A.2095;
(2) 25 percent to the metropolitan city aid account in the housing assistance fund under section 477A.37; and
(3) 50 percent to the metropolitan county aid account in the housing assistance fund under section 477A.37.