Northfield, Minnesota adds a 3% lodging tax from 1 October 2026, administered by the state Department of Revenue

What changed in detail

The Minnesota Department of Revenue’s general notice states that from 1 October 2026 it administers the Northfield 3% Lodging Tax. Revenues fund local tourism under Minnesota Statutes section 469.190 and Northfield Ordinance No. 1092, adopted on 7 April 2026.

The tax applies to lodging and certain lodging-related services where the rental term is less than 30 days, or 30 days or more without an enforceable written lease agreement. Taxable related services include in-room items and services such as cots and roll-away beds, mini-bar food and liquor, in-room safes, laundry, pay-per-view and room service.

All lodging facilities making sales in Northfield must register for the tax. It is reported with Minnesota sales and use tax on its own return line (line 694), and is calculated by adding the 3% rate to the state general rate and any other applicable local taxes. Local governments must pay it.

What it means

The 3% stacks on top of the state rate and any other Northfield-area local taxes, so the lodging rate in Northfield is higher than the general sales rate there. Short-term rental hosts and platforms acting as accommodation intermediaries are named in the notice, so they need the new rate too, not only hotels. The notice lets businesses add the tax in e-Services either before the start date or when filing their first return that includes it.