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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 />9. Review the section titled Local Sales and Other Taxes – verify the Metro Area Sales and Use Tax for <br />Housing is listed. If the new tax is listed, select the Submit button. <br />10. Review the Confirmation Summary. You can then select Close. <br /> <br />To Register When You File in e-Services <br />You can add a local tax when filing a return: <br />1. Select the link Add a Tax Line at the bottom of the return. <br />2. From the Tax Type Column, select the dropdown menu to select the local tax you need to add. <br />3. Enter the taxable dollar amount for the local tax. <br />The new tax will be on your return the next time you file. <br />Reporting the Tax <br />Report the Metro Area Sales or Use Tax for Housing when you report your Minnesota Sales and Use Tax. Each <br />tax is reported on a separate line of your return. Metro Area Sales Tax for Housing is line number 392; Metro <br />Area Use Tax for Housing is line number 393. <br />Calculating the Tax <br />To calculate the tax: <br />1. Add the Minnesota General State sales and use tax rate to the 0.25% Metro Area Sales Tax for Housing. <br />2. Add any other local taxes that apply. <br />3. Apply the combined rate to the sales prices. For more information see , Local Sales and Use Taxes. <br />4. Round the total to the nearest full cent. <br />Exemption Certificates <br />If a customer gives you a completed exemption certificate for state sales tax, also use that certificate as proof of <br />exemption from the Metro Area Sales or Use Tax for Housing. <br />Local Governments <br />Local governments do not pay the Metro Area Sales or Use Tax for Housing (or other local general sales taxes). <br />No exemption certificate is necessary. State sales tax may apply. <br />Local governments include cities, towns, counties, instrumentalities, political subdivisions, commissions, special <br />districts, and government boards. <br />Transitional Sales <br />Metro Area Sales and Use Tax for Housing applies to sales on or after October 1, 2023, but the tax does not <br />apply to the following: