MN SF375

Political subdivisions may impose local sales taxes for specified capital projects (convention centers, correctional facilities, courts, law enforcement centers, libraries, parks, regional community centers, regional sports complexes, trails) without legislative authorization if they demonstrate regional significance and obtain voter approval at a general election

Local sales taxes must fund construction and rehabilitation of capital projects with clear regional benefit; projects require separate ballot questions, and maximum combined local sales tax rate is capped at 0.5% (1% for counties with transportation taxes)

Creates a local sales tax equalization distribution system where contributors pay 5-8% of collected taxes into a fund that is distributed to neighboring jurisdictions that do not impose local sales taxes, allocated proportionally by population

Political subdivisions cannot advertise or promote local sales tax referendums and may only spend funds on conducting elections, disseminating factual project information, and hosting balanced public forums

Repeals the temporary moratorium on local sales tax activities that expires June 1, 2025, and extends state preemption to special laws enacted before July 1, 2025