HF 1786

as introduced - 93rd Legislature (2023 - 2024) Posted on 02/15/2023 09:11am

A bill for an act
relating to taxes; sales and use; providing a refundable sales tax exemption for
construction materials for the renovation of Fire Station No. 2 in the city of Edina;
appropriating money.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

Section 1. new text begin SALES TAX EXEMPTION FOR CONSTRUCTION MATERIALS; CITY
OF EDINA.
new text end

new text begin Subdivision 1. new text end

new text begin Exemption; refund. new text end

new text begin (a) Materials and supplies used or consumed in and
equipment incorporated into the construction, reconstruction, upgrade, expansion, renovation,
or remodeling of the Fire Station No. 2 in the city of Edina are exempt from sales and use
tax under Minnesota Statutes, chapter 297A, provided that the materials, supplies, and
equipment are purchased after January 1, 2024, and before January 1, 2026.
new text end

new text begin (b) The tax must be imposed and collected as if the rate under Minnesota Statutes, section
297A.62, subdivision 1, applied and then refunded in the same manner provided in Minnesota
Statutes, section 297A.75, subdivision 1, clause (17).
new text end

new text begin Subd. 2. new text end

new text begin Appropriation. new text end

new text begin The amount required to pay the refunds under subdivision 1
is appropriated from the general fund to the commissioner of revenue.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment and
applies to sales and purchases made after January 1, 2024, and before January 1, 2026.
new text end