Retail sales: definitions

gross sales Total gross sales for the year, including both taxable and nontaxable transactions.

percent of total Individual retail store type gross sales as percent of total retail sales.

percent of income Percent of total personal income to gross sales. Income data is from the U.S. Bureau of Economic Analysis.

per capita Calculated by dividing latest population estimates into gross sales. Population data is from the State Demographics Center

per household Calculated by dividing latest household estimates into gross sales. Household data is from the State Demographics Center.

sales and use tax rates
August 1, 1967, through October 31, 1971: 3 percent 
November 1, 1971, through June 30, 1981: 4 percent 
July 1, 1981, through December 31, 1982: 5 percent 
January 1, 1983, through June 30, 1991: 6 percent 
July 1, 1991, to present : 6.5 percent 

Portions of this text are excerpted from the Department of Revenue's Minnesota Sales and Use Tax, 1994 Annual Report.