Authority and requirements modification for local sales and use taxes

SF 375 modifies rules for local sales taxes in Minnesota. It requires local governments to first obtain legislative approval before seeking voter approval for new sales taxes. The bill restricts these taxes to specific capital projects (like infrastructure) that provide clear regional benefits beyond the local area, and prohibits using tax revenue for general local services. It also mandates that tax revenues be dedicated solely to approved projects, with automatic termination once funding is complete. This affects cities and counties seeking to fund projects through local sales taxes.