Minnesota Statutes 297A.98 – Local Governments Exempt From Local Sales Taxes
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Notwithstanding any other law, ordinance, or charter provision, a political subdivision of the state is not required to pay any general sales tax imposed by a political subdivision of the state.
Terms Used In Minnesota Statutes 297A.98
- 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