The Minnesota Department of Revenue (DOR) issued a notice stating that it will administer the Waseca 3 percent lodging tax, effective July 1. The notice includes details on what constitutes lodging and lodging-related services subject to the tax, who must register and collect the tax, how to register for the tax, how to report and calculate the tax, and exemption certificates. [Minn. Dep’t of Revenue, Local Tax General Notice, 04/23/26]
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