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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 />• Lease payments for tangible personal property and motor vehicles that include periods before October <br />1, 2023. (The tax does apply to payments for periods that begin on or after that date). <br />• The purchase of tangible personal property ordered before October 1, 2023, if the transfer of title or <br />possession is prior to that date. <br />• The purchase of taxable services, including utility services, if the billing period includes charges for <br />services furnished before and after October 1, 2023, (But the tax does apply if the billing period begins <br />with services furnished on or after that date). <br />• The purchase of admission tickets if they are paid for before October 1, 2023, even if the event occurs <br />after that date. <br />• The purchase of construction materials used to complete a lump sum or fixed price construction <br />contract that was signed and enforceable before October 1, 2023, but only if all the following are true: <br />o The contract does not provide for an allocation of future taxes. <br />o The materials are used exclusively in performing the contract. <br />o The materials are delivered before April 1, 2024. <br />Information and Assistance <br />Call: 651-296-6181 or 1-800-657-3777 (toll-free) <br />Fax: 651-556-3102 <br />Email: salesuse.tax@state.mn.us <br />Write: Minnesota Department of Revenue <br /> Sales and Use Tax Division <br /> Mail Station 6350 <br /> St. Paul, MN 55146-6350 <br />Visit our website at www.revenue.state.mn.us