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2011,0 Minnesota Statutes <br />Attachment A <br />Page 1 of'4 <br />J!11 <br />this section's rules by reference. <br />oppiq I 1111!47P 11!IIIIIIIIIIq III � � <br />1!11111 oqillll� =A= .7 'Ter, <br />(d) Until after May, 311,20 1, 0, a political subdivision may, not advertise, promote,, expend fimds, or <br />hM ld a referendum to, support 'imposing a local option sales tax unless it is for extension of an existing tax <br />or, the tax was authon*zelid by a, special law enacted prior to May 20, 2,008. <br />( The tax must', terminate after the u-nprovement designated, under, paragraph (b) has been <br />C) <br />completed. <br />11 <br />(d) After a sales tax imposed, by a, political subdivision has expi , red, or been terminated, the political <br />I <br />suI division is prohibited from 'imposing a local sales tax for, a plen*'old of one year. Notwithstanding <br />subdivision 13, this paragraph applies to all local sales taxes in effect at the time of or imposed after May <br />26919990 <br />r f n -TIw T14 <br />(b) Taxable goods or servi"ces, are subject to, a political subdivision's, sales tax, if they are sourced to <br />the political subdivision pursuant to section 297A.668. <br />Subd. 5., Tax rate. (a) The tax rate is as speciried in the special, law, authofization and as, imposet <br />h4s,-,//www.rev*is,or.,mn.golv/statut /.91 id=297A.99 2�12412011 <br />