1. By: Kayla Palm

2. Minnesota is one of only a few states that does not have tax on clothing. With that said, state tax, and tax on other goods, is higher in Minnesota than most other states. SHOULD A TAX BE PUT ON TO CLOTHING IN MINNESOTA? http://www.minnpost.com/politics-policy/2012/12/expanding-sales-tax-clothing-and-services-tempts-dayton

3. Dayton made a proposal to tax clothing, but only on clothing items priced at $100 and above. Clothing includes: ; shoes, shirts, pants, shorts, socks, undergarments, hats, dresses, pajamas, diapers, jackets, and belts. THE PROPOSAL http://www.southernminn.com/st_peter_herald/news/article_5cbccc17-d165-5a02-ad8c-13150d9407c8.html?mode=image&photo=0

4. Pros Government could come out of debt State taxes lower The tax would only be on items over $100, which would not affect every person. PRO’S VS. CON’S Cons Smaller businesses may go out of business. Lose customers and tourists Revenue loss

5. Glitz Prom dress store in the Mall of America Every dress is priced over $100 Tourist Attraction Buyers come from states with taxes imposed People shop here for not only the experience, but also for clothing without tax. EXAMPLE http://blog.mallofamerica.com/tags/glitz/

6. Agreeing to impost the tax, will result in increased clothing prices, but in the long run, the tax would be an advantage to Minnesota residents because the extra clothes tax would be negated by the decrease in state tax. MEDIATION http://www.tcdailyplanet.net/sites/tcdailyplanet.net/files/imagecache/full/13/22/mct_state_capitol_smaller.jpg

7. Lee, Jessica. “Retailers react to sales- tax plan.” Minnesota Daily. Minnesota Daily, Web., 13 January. 2013. Web. 29 March. 2013. Tax-Rates.org – The 2013 Tax Resource. Web. N.D. Retrieved 29 March. 2013. Kimball, Joe. “Rochester retailers also fear extending Minnesota sales tax to clothing.” MinnPost. MinnPost. 17 January. 2013 Web., 29 March. 2013 Tundel, Nikki. Gov. Mark Dayton at the State Capitol in St. Paul, Minn. 8 Dec. 2010. State Capitol, St. Paul, Minnesota. MPR News. Photograph. Web. 7 April 2013. Lee & Belz. “Clothing sales tax has uncertain price.” Star Tribune: State +Local” N.p. Newspaper Article. 17 Feb. 2013. Web. 7 April 2013. “Dayton: Add Minn. Sales Tax To Some Clothes, Services.” CBS Minnesota. WCCO. N.p. Newspaper Article. 22 January 2013. Web. 7 April 2013. Lee, Jessica. “Retailers react to sales-tax plan.” Minnesota Daily. N.p. Newspaper Article. 28 January 2013. Web. 7 April 2013. “Dayton Tax Proposal Continues to Stun” NFIB: The Voice of Small Business. (National Federation of Independent Business.) N.p. Mag. Article. N.d. Web. 7 April 2013. Dornfeld, Steven. “Tax experts, economists say Dayton’s business sales tax is a bad idea.” MinnPost. N.p. Newspaper Article. 18 February 2013. Web. 7 April 2013. WORKS CITED