summary
Introduced
03/02/2026
03/02/2026
In Committee
03/02/2026
03/02/2026
Crossed Over
Passed
Dead
Introduced Session
94th Legislature 2025-2026
Bill Summary
A bill for an act relating to taxation; local sales and use; authorizing Waseca County to impose a local sales tax.
AI Summary
This bill authorizes Waseca County to impose a local sales and use tax of up to three-eighths of one percent, provided it is approved by voters in an election as required by Minnesota Statutes, section 297A.99, subdivision 3. The revenue generated from this tax will be used to cover the costs of collecting and administering the tax, and to finance the construction of a new judicial center, with a maximum of $45,000,000 allocated for this purpose, plus associated bonding costs. The county can issue bonds, not exceeding $45,000,000 plus issuance costs, to fund the judicial center project, and these bonds are not subject to certain debt limitations or a separate voter approval for the bonds themselves. The sales and use tax will expire either 30 years after it is first imposed or when the county determines that sufficient funds have been collected to cover the project costs and any related bond expenses, with any remaining funds going to the county's general fund.
Committee Categories
Budget and Finance
Sponsors (2)
Last Action
Senate Taxes (08:30:00 3/18/2026 ) (on 03/18/2026)
Official Document
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://www.revisor.mn.gov/bills/94/2026/0/SF/4049/ |
| BillText | https://www.revisor.mn.gov/bills/94/2026/0/SF/4049/versions/0/pdf/ |
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