Authority and requirements for local sales and use taxes modified.

HF 1755 modifies Minnesota's rules for local sales taxes imposed by cities, counties, and townships. It requires local governments to first get legislative approval before seeking voter approval for new sales taxes, and mandates that tax revenues fund only specific capital projects (like infrastructure) approved by voters, with detailed project cost disclosures. The bill also requires local governments to notify the state when tax revenues are sufficient to cover approved projects, after which the tax must terminate. Additionally, it restricts the use of local sales tax funds for non-capital projects and prohibits imposing new taxes for one year after an existing tax expires. These changes aim to ensure transparency, limit tax overreach, and align local tax use with voter-approved projects.