1999 Minnesota Statutes

     297A.022 Coordination of state and local sales tax rates.

    In preparing and distributing a sales tax schedule for use 
 within a local jurisdiction with a separate general sales tax, 
 the state department of revenue shall coordinate the state, 
 local option, and local sales tax so that a sale of $1 reflects 
 a tax equal to the combination of the state, local option, and 
 local sales tax rate.  The combined sales tax on other sales 
 amounts shall also reflect the coordinated rather than the 
 separate effects of the three sales taxes.  The schedule must be 
 coordinated as long as the local sales tax is in effect.  If the 
 sales tax percentage is changed for any of the taxes, the 
 schedule shall be adjusted to reflect the change. 

    HIST: 1994 c 587 art 2 s 5