Editing Minnesota (section)

=== State taxes ===

Minnesota has a [[progressive income tax]] structure; the four brackets of state [[income tax]] rates are 5.35%, 7.05%, 7.85%, and 9.85%.<ref>{{cite web | title = Minnesota Income Tax Rates and Brackets: Income Tax Rates for 2013 | place = MN | publisher = Department of Revenue | url = http://www.revenue.state.mn.us/individuals/individ_income/Pages/Minnesota_Income_Tax_Rates_and_Brackets.aspx | access-date = August 28, 2013 | archive-url = https://web.archive.org/web/20170921165202/http://www.revenue.state.mn.us/individuals/individ_income/Pages/Minnesota_Income_Tax_Rates_and_Brackets.aspx | archive-date = September 21, 2017 }}</ref> As of 2008 Minnesota was ranked 12th in the nation in per capita total state and local taxes.<ref name="TF" /> In 2008 Minnesotans paid 10.2% of their income in state and local taxes; the U.S. average was 9.7%.<ref name=TF>{{cite web|title=Minnesota's State and Local Tax Burden 1977–2008 |publisher=The Tax Foundation |access-date=June 6, 2010 |url=http://www.taxfoundation.org/taxdata/show/462.html |archive-url=https://web.archive.org/web/20100401070951/http://www.taxfoundation.org/taxdata/show/462.html |archive-date=April 1, 2010 }}</ref> The state [[sales tax]] in Minnesota is 6.875%, but clothing, prescription drug medications and food items for home consumption are exempt.<ref name="salestax">{{cite web|title=Sales and Use Tax Instruction Book |publisher=Department of Revenue |date=July 2009 |url=http://taxes.state.mn.us/sales/Documents/sales_tax_booklet.pdf |place=MN |access-date=June 6, 2010 |archive-url=https://web.archive.org/web/20111027093524/http://taxes.state.mn.us/sales/Documents/sales_tax_booklet.pdf |archive-date=October 27, 2011 }}</ref> The [[Minnesota Legislature|state legislature]] may allow municipalities to institute local sales taxes and special local taxes, such as the 0.5% supplemental sales tax in Minneapolis.<ref>{{cite web |url= http://taxes.state.mn.us/taxes/sales/publications/fact_sheets_by_name/content/BAT_1100111.pdf |publisher = Department of Revenue | title= Local Sales Tax and Use |access-date=November 26, 2006 | place = MN | archive-url = https://web.archive.org/web/20061009052806/http://www.taxes.state.mn.us/taxes/sales/publications/fact_sheets_by_name/content/BAT_1100111.pdf |archive-date = October 9, 2006}}</ref> [[Excise]] taxes are levied on alcohol, tobacco, and motor fuel. The state imposes a [[use tax]] on items purchased elsewhere but used within Minnesota.<ref name="salestax" /> Owners of [[real property]] in Minnesota pay [[property tax]] to their county, municipality, school district, and special taxing districts.{{clear left}}