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<br />Metro Area Sales and Use Tax for Housing 0.25%
<br />Local Tax General Notice Last Updated: 7/18/2023
<br />Starting October 1, 2023, there will be a new metro county area sales and use tax called Metro Area Sales and
<br />Use Tax for Housing. The new Metro Area Sales and Use Tax for Housing rate will be 0.25%. The Minnesota
<br />Department of Revenue will administer this tax. Revenues will fund the projects identified in Laws of Minnesota
<br />2023, Chapter 37, Article 5, Section 2.
<br />The 0.25% sales tax applies to retail sales made into any of the following counties: Anoka, Carver, Dakota,
<br />Hennepin, Ramsey, Scott, and Washington Counties. The use tax applies to taxable items used in any of the
<br />following counties: Anoka, Carver, Dakota, Hennepin, Ramsey, Scott, and Washington Counties if the local sales
<br />tax was not paid.
<br />For more information, see, Local Sales and Use Taxes Guide.
<br />Who Must Register and Collect the Tax
<br />All retailers who have a taxable presence (nexus) in any of the following counties: Anoka, Carver, Dakota,
<br />Hennepin, Ramsey, Scott, or Washington Counties, even if an out-of-state retailer or marketplace, and are
<br />registered for Minnesota sales and use tax. This includes all sellers outside Anoka, Carver, Dakota, Hennepin,
<br />Ramsey, Scott, or Washington Counties if they have a taxable presence such as:
<br />• Have an office, distribution, sales, sample or warehouse location, or other place of business in Anoka,
<br />Carver, Dakota, Hennepin, Ramsey, Scott, or Washington Counties, either directly or by a subsidiary.
<br />• Perform taxable services in Anoka, Carver, Dakota, Hennepin, Ramsey, Scott, or Washington Counties.
<br />• Ship taxable items into Anoka, Carver, Dakota, Hennepin, Ramsey, Scott, or Washington Counties,
<br />including all sales made using the internet, mail order, or telephone.
<br />• An out-of-state retailer that exceeds Minnesota sales tax thresholds and make sales into Anoka, Carver,
<br />Dakota, Hennepin, Ramsey, Scott, or Washington Counties.
<br />If you are already registered for this tax, you do not need to register again. For more information about taxable
<br />presence, see Form ABR, Minnesota Application for Business Registration.
<br />Registering for the Tax
<br />To register for this tax within e-Services:
<br />To Register Before You File
<br />1. Log in to e-Services and access your Sales and Use Tax account.
<br />2. In the Sales & Use Tax section, select Manage Locations.
<br />3. In the Existing Sales Locations list, select the Location Code number for the location you want to edit.
<br />4. In the Available Actions section, select the Edit Location link.
<br />5. If the General Information and the NAICS code are correct, select Next.
<br />6. If you need to end a tax enter a date and select Next, if you do not need to end a tax, select Next.
<br />7. Add any special local taxes, and select Next, if you do not need to add a special local tax, select Next.
<br />8. Select the check box for Metro Area Sales and Use for Housing. Select the Next button.
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