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E-Io~se R~searcix I)es~arttr~~ ~t~ I.oca6 Saes `I`~~x~:s i~~ ~~1€n.ac~sc~t« pt~sl~~~ a~~d ~~~~pealing .~o~al ~~~1~s `f'ax I'a~e <~ To facilitate state administration of local taxes, the imposition of a tax naay only begin on the first day of a caleTadcar quarter. Repeal of` a local tax is only effective starting oaa the last day of a calendar quarter. ~ local taxing jurisdiction must gi~re the ~epartn~aent o~ Revenue at least 9() days notice before as tax is inaposetl or repealed. Tlae statute vas anaeracled iaa 1999 to recla.aia~e a break bet~greeaa the repeal of aaa existiaag sales tax and tlae reiaa-apositic}aa of a sales trax for another laua-pose. 1~ aae~v local sales tax aaaust aaca`~~ expire after cornpletioaa of the slaecified project and the local goveraaaaaent mtast t;~jait oaae ~°ear after tlae expiration before imposing a new tax for a different project. ~~ raraaaabea- of local governanents iaa tlae past laa~re land tlaeia- sales taaxes extended, raaad tlae Eall~a«fed a.ases c>f the tax prc~ceeEls expanded, before the tax expired. e~e~-n~l~l~~g fI~€a ~It~ oaf a ~Il~v~rY ~al~ fut- ~ucal Tax. t~t-~oses 'l~he 1991 Legislature added a provision deEaliaag ~vitla the use of zip codes to detea-n~aine whether a delivery sale is subject to a local sales and use tax. The statLate forbids a btasiness fi-om using the zip code to detem-aiaae whether a delivery sale is subject to a local tax if (1 j the zip code area is not wholly contained iaa tlae taxing jurisdiction and (~) tl?e purchaser iaaforaals tlae seller that the delivery is outside of tl-ae local taxing jurisdiction... The fo11o`ving three tables slaour all tlae geaaeral local sales taxes that ha~~~e beers authorized by the legislature. With. tlae exception of Cook County, only cities have been allowed to impose general sales taxes. Table 1 contains tlae Iocal sales taxes that are currently ia~a~aposed. Table. 2 lists the political subdivisions that cua-reaatly have autlaoz-ity to impose a local t~.ax brat have not yet enacted it. "f:zble ~ lists the local general sales taxes which were authorized but wore never imposed. 1~or more detail on tlae local sales tax iIa each jurisdiction, please look at the expanded version of this iaaforn~atioaa brief oaa our web sate at «~~~r~z~.la~a~~sc.lc.~~.5t~atc.aaa~a.tissila~~d.~p~,b~~~lar~hlist.Iatra~. This publication can he made avadable in alternative fC)rIalatS upon rccluest. Please call 651-296-6753 (voice; or the ~,~Iitanesota Mate Delay Ser<~fice at I-~~0-627-3529 (TT`~j f©r assistance. ~1any ~-Fuse Research ~ehartn~aent publications are also available on the Internet at: ~~~~~.E~.hog€~~.,e~s.stc~t~.r:~~~.~~~~hrd ~hT~d.l~tE~f.