Local Sales Taxes That Were Imposed But Have Expired in Minnesota

Taxing Jurisdiction & Year Authorized Rate Approval required Use of Revenues/Other Comments
Cook County – 1993 1.0% Required voter approval at a general or special election Originally set to expire when $4 million was raised for the Cook County hospital. Extended in 1997 to allow an additional $2.2 million to be raised for the North Shore care center. Expired April 1, 2008.
Willmar – 1997 0.5% Required voter approval at the 1996 general election Funded library improvements. Expired December 31, 2001, after $4.5 million was raised.
Winona – 1998 0.5% Required voter approval at the 1998 general election Dredging Lake Winona. Expired December 31, 2001, after raising $4.0 million.
Owatonna – 2006 0.5 % Required voter approval at the 2006 general election Fund transportation projects, regional parks and trails, a fire hall, and library improvements. Expires at the earlier of ten years or when revenues are sufficient to pay $12.7 million in bonds. Expired June 30, 2011.
Central Minnesota Cities – 1998 (includes St. Cloud, Sauk Rapids, Sartell, St. Joseph, and Waite Park) 1.0% Each city had to get voter approval at the 1999 general election Central Minnesota Events Center and other regional infrastructure projects. The imposition of the tax was defeated at the required referendum in all cities except Sartell. New authority for a local sales tax in these cities was enacted in 2002 to fund airport and other improvements (see Table 1).
Winona – 2005 0.5% Voter approval at a general election Fund transportation projects. The imposition of the tax was defeated at the required referendum.
Winona – 2008 0.5% Voter approval at a general or special election held before December 31, 2009 Fund up to $8 million in street improvements. The referendum was never held.

The content of this and any related posts has been copied or adopted from the Minnesota House of Representatives Research Department’s Information Brief, Local Sales Taxes in Minnesota, written by legislative analyst Pat Dalton.

This is also part of a series of posts on local sales taxes in Minnesota.