Plain English Breakdown
The plain English breakdown is still being put together. The official documents below are already here.
HF4849 • 2026
Hennepin County authorized to impose local sales tax.
Hennepin County authorized to impose local sales tax.
Taxes
Passed Legislature
This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.
Bill History
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2026-04-07
House
Introduction and first reading, referred to Taxes
Official Summary Text
Hennepin County authorized to impose local sales tax.
Current Bill Text
Read the full stored bill text
A bill for an act relating to taxation; local sales and use; authorizing Hennepin County to impose a local sales tax; proposing coding for new law in Minnesota Statutes, chapter 297A. BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: Section 1. new text begin [297A.9945] HENNEPIN COUNTY SALES TAX. new text end new text begin Subdivision 1. new text end new text begin Sales tax imposed. new text end new text begin (a) Notwithstanding section 477A.016, Hennepin County may impose a sales and use tax of up to one percent for the purposes specified in subdivision 2. The tax imposed under this subdivision is in addition to any local sales and use tax imposed under any other special law or statute. new text end new text begin (b) The county may, by resolution, adjust the tax rate so that the tax imposed produces revenue sufficient to finance the purposes described in subdivision 2. new text end new text begin Subd. 2. new text end new text begin Use of revenue. new text end new text begin (a) The county must distribute the money collected by the tax imposed under this section to the board of directors of an eligible health care facility in Hennepin County. The board of directors must use the money only for the following purposes: new text end new text begin (1) development, construction, improvement, and equipping of the health care facility; new text end new text begin (2) construction or renovation of public infrastructure to facilitate the development and use of the health care facility; new text end new text begin (3) accumulation of reserves for capital improvements; new text end new text begin (4) reimbursement of uncompensated care provided in the health care facility; new text end new text begin (5) operating expenses of the health care facility; and new text end new text begin (6) the payment of the costs of issuing and financing any bonds issued pursuant to subdivision 3. new text end new text begin (b) For purposes of this section, "eligible health care facility" means a nonstate government teaching hospital with high medical assistance utilization and a level 1 trauma center located in Hennepin County. new text end new text begin Subd. 3. new text end new text begin Bonding authority. new text end new text begin The county may, by resolution, authorize, sell, and issue bonds under chapter 475 to finance all or a portion of the costs authorized in subdivision 2. The county may, by resolution, issue bonds to refund any bonds previously issued for the same purposes. The bonds may be limited obligations, payable solely from or secured by taxes levied under this section and any other revenues available to the county. The county may also pledge its full faith, credit, and taxing power as additional security for the bonds. An election to approve the bonds under section 475.58 is not required. The bonds are not included in computing any debt limitation applicable to the county. new text end new text begin Subd. 4. new text end new text begin Administration; collection; enforcement. new text end new text begin The provisions of section 297A.99, subdivisions 4 and 6 to 12a, govern the administration, collection, and enforcement of the tax imposed under this section. new text end new text begin EFFECTIVE DATE. new text end new text begin This section is effective the day following final enactment and applies to sales and purchases made after September 30, 2026. new text end