Minnesota legislation · 94th Legislature 2025-2026
Minnesota SF4864: Chisago County authorization to impose a local sales and use tax
Status: In committee, March 25, 2026
What the bill says
A bill for an act relating to taxation; sales and use; authorizing Chisago County to impose a local sales and use tax. new text begin [ADDED: Subdivision 1.] new text end new text begin [ADDED: Sales and use tax authorization.] new text end new text begin [ADDED: Notwithstanding Minnesota Statutes, sections 297A.99, subdivisions 2, paragraph (a), clauses (2), (4), and (5), and 3, and 477A.016, or any other law, ordinance, or city charter, Chisago County may impose by ordinance a sales and use tax of one-half of one percent for the purposes specified in subdivision 2. Except as otherwise provid.
From the introduced text, March 24, 2026:
A bill for an act relating to taxation; sales and use; authorizing Chisago County to impose a local sales and use tax. new text begin [ADDED: Subdivision 1.] new text end new text begin [ADDED: Sales and use tax authorization.] new text end new text begin [ADDED: Notwithstanding Minnesota Statutes, sections 297A.99, subdivisions 2, paragraph (a), clauses (2), (4), and (5), and 3, and 477A.016, or any other law, ordinance, or city charter, Chisago County may impose by ordinance a sales and use tax of one-half of one percent for the purposes specified in subdivision 2. Except as otherwise provided in this section, the provisions of Minnesota Statutes, section 297A.99, govern the imposition, administration, collection, and enforcement of the tax authorized under this subdivision. The tax authorized under this subdivision is in addition to any local sales and use tax imposed under Minnesota Statutes, section 297A.993, or any other special law.] new text end new text begin [ADDED: Subd. 2.] new text end new text begin [ADDED: Use of sales and use tax revenues.] new text end new text begin [ADDED: Notwithstanding Minnesota Statutes, section 297A.99, subdivision 2, paragraph (d), the revenues derived from the tax authorized under subdivision 1 must be used by Chisago County to pay the costs of collecting and administering the tax, and for projects and …