Local Option Sales Tax

Local Option Transportation Sales & Use Tax

Background Information
Following a public hearing at the December 1, 2020 Le Sueur County Board of Commissioners Meeting, County Commissioners voted unanimously to enact a 1/2 percent countywide local option transportation sales and use tax to address growing transportation needs throughout the County. The tax went into effect on April 1, 2021.

Revenue generated from the tax will be dedicated to transportation and transit needs in the County pursuant to 2013 Minnesota legislation under statute 297A.993 that allows County Boards to impose a transportation sales tax at a rate of up to one half of one percent.

Currently there is about a $4,000,000 annual gap in transportation funding for the 518-mile County State Aid Highway (CSAH) system in Le Sueur County.

In November 2021, Le Sueur County conducted a public meeting to bring forward information and further discuss implementation of a local option transportation sales and use tax.

 To view a copy of the Department of Revenue/Le Sueur tax notice or see a list of projects associated to the transportation sales and use tax please refer to the informational resources section of the page below.

To access the State of Minnesota Department of Revenue website, please click here.


Local Option Sales Tax Resolution
Project List
Department of Revenue tax notice