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Local General Sales Taxes Authorized by Special Legislation

Taxes Currently Authorized But Not Yet Imposed

Bloomington

Initially authorized Laws 2008, ch. 366, art. 5, sec. 28
Date imposed Not yet imposed
Tax authorized A sales and use tax of not less than one-half of 1 percent
Required city action to impose the tax City ordinance
Allowed use of the tax proceeds Financing of public parking and other improvements related to the Mall of America Phase II.
Miscellaneous The tax would only have been imposed in a special taxing district consisting of the Mall of America area. The tax is not likely to be imposed since most of Phase II is completed.

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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.
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. In 2015, the state fully funded the next stage of the project so that tax did not need to be imposed.

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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.
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. In 2015, the state fully funded the next stage of the project so that tax did not need to be imposed.

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August 2018

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

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