Q Recently I rented a cabin on Leech Lake and was surprised when they added a 9.5 percent sales tax to everything: the cabin rental, charge for putting our boat out and for bait. Are these things subject to sales tax? In Minnesota, I know we pay more tax on liquor purchases than we pay on general purchases, but is that the case for these items, too?
A You are correct, the general sales and use tax rate in Minnesota is 6.5 percent, and the sales tax rate for liquor is 9.5 percent.
The tax rate of 9.5 percent you paid when staying on Leech Lake reflects the 6.5 percent general sales tax and a 3 percent tax on lodging that applies at many resorts in the Walker area. (Local governments in Minnesota are allowed to charge a 3 percent lodging tax if the proceeds are used to promote tourism.)
If you purchase a package deal that includes lodging and other items such as bait and boat launching for a single charge, the entire charge is subject to the 9.5 percent tax. However, if the cabin rental is separately stated from charges for items such as boat rental, launching and bait, only the charge for cabin rental is subject to the full 9.5 percent tax. Separately stated charges for boat rental and bait are subject to the Minnesota 6.5 percent sales and use tax rate; a separately stated charge to launch your boat is not taxable.
Minnesota Department of Revenue
Dirty mirror? Q What can be done about a foggy, dirty-looking mirror? Cleaning does no good.
A It sounds as if the mirror's reflective surface has been damaged. To fix that, the mirror needs to be resilvered. (Companies that do this work are listed in yellow-page directories.) But unless the mirror is valuable or has special significance, it's usually cheaper to buy a new one.
This type of damage typically occurs during cleaning. Although mirrors are glass, they shouldn't be cleaned in the same manner as a window. The layer of silver that makes a mirror reflective is vulnerable to oxidation, which turns the mirror black. Water and certain cleaners can cause oxidation. Limit the amount of moisture used. Don't let water run along edges or sit in corners or at the bottom of a frame. Water can get behind the glass and oxidize the silver at the edges.
