It is due April 15 for all taxable purchases made within the previous calendar year. Admin is the State's agent for lease transactions.This publication describes what the law requires of both landlords and tenants and also describes some terms that are in typical leases. Establish property records and record real estate transactions within Hennepin County. Tenant shall notify Landlord in writing of any repairs to be made. 134. Equipment to the County or its designee, complete and in good order and working condition. Sales tax is due up front for lease renewals. Under a periodic tenancy, a landlord cannot raise the rent unless the landlord gives proper written notice. Proper notice is one rental period plus one day.