Minnesota Rental / transient occupancy tax

Rental / transient occupancy tax in Minnesota

Minnesota charges its 6.875% state sales tax (6.5% plus the constitutionally required 0.375%) on lodging by hotels, rooming houses, resorts, campgrounds and motels, and on similar licenses to use real property, except rentals of 30 days or more under an enforceable written agreement. Local lodging taxes may add to it. Statute text: "lodging and related services by a hotel, rooming house, resort, campground, motel, or trailer camp" (Minn. Stat. §§ 297A.61, subd. 3(g)(2); 297A.62, subds. 1, 1a).

Verified Source: Minn. Stat. §§ 297A.61, subd. 3(g)(2); 297A.62, subds. 1, 1a · last checked 2026-10-17