Sales tax includes both consumer sales tax and business sales tax passed through to individuals.
This analysis assumes that the sales tax savings to business would be passed on to individuals in the same portion in which they pay the tax. If not all the sales tax savings is passed on to individuals, actual sales tax savings would be lower than shown in the chart above. The legislature will weigh the cost of this proposal against other spending, savings, and tax cut possibilities. Non-residents who make purchases in Minnesota would also receive some of the tax savings. If you wish to print this document, you may prefer the PDF version .