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Local General Sales Taxes Authorized by Special Legislation

Taxes Currently Authorized But Not Yet Imposed

Nobles County

Initially authorized Laws 2014, ch. 308, art. 7, sec. 6
Date imposed Not yet imposed
Tax authorized A sales and use tax of one-half of 1 percent
Required county action to impose the tax Approval by the county board only; no voter referendum required.
Allowed use of the tax proceeds The primary use is to fund the county's share of the Lewis and Clark water project. If revenues raised in any year exceed the county's share of debt service for that project, the county may use the excess to fund other capital projects.
Tax administration The tax is collected by the Commissioner of Revenue with the state tax, as provided under Minn. Stat. sec. 297A.99.
Tax expiration The tax terminates when the county has raised sufficient revenues to pay its portion of debt related to the water project.
Miscellaneous While the city of Worthington is imposing a local sales tax, the county may elect to impose its tax only in the portion of the county outside of the Worthington city limits. This would result in a uniform tax rate of one-half of 1 percent in the entire county.

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Rock County

Initially authorized Laws 2014, ch. 308, art. 7, sec. 5
Date imposed Not yet imposed
Tax authorized A sales and use tax of one-half of 1 percent
Required county action to impose the tax Approval by the county board only; no voter referendum required.
Allowed use of the tax proceeds The primary use is to fund the county's share of the Lewis and Clark water project. If revenues raised in any year exceed the county's share of debt service for that project, the county may use the excess to fund other capital projects.
Tax administration The tax is collected by the Commissioner of Revenue with the state tax, as provided under Minn. Stat. sec. 297A.99.
Tax expiration The tax terminates when the county has raised sufficient revenues to pay its portion of debt related to the water project.
Miscellaneous While the city of Luverne imposes a local sales tax, the county may elect to impose its tax only in the portion of the county outside of the Luverne city limits. This would result in a uniform tax rate of one-half of 1 percent in the entire county.

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February 2016

Local Sales Taxes

For more information: see the publication Local Sales Taxes in Minnesota

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