This bill authorizes Isanti County to impose a local sales and use tax of one-quarter of one percent, contingent upon voter approval. The tax is intended to finance the construction of a new highway department facility, with a maximum revenue target of $25,000,000, which includes costs for collecting and administering the tax. The bill outlines that the tax will be governed by existing Minnesota statutes regarding sales and use taxes, and it specifies that the revenues will also cover associated bond costs.

Additionally, the bill grants Isanti County the authority to issue bonds to finance the project, with a principal limit of $25,000,000. The bonds can be secured by any available county funds, including the new tax revenue, and are exempt from certain debt limitations and approval processes typically required under state law. The tax will expire either 25 years after its implementation or once the county has collected the targeted revenue, with any remaining funds being allocated to the county's general fund. The effective date of this legislation will be the day after the county's governing body complies with specific statutory requirements.