SF 1077

Introduction - 94th Legislature (2025 - 2026)

Posted on 02/25/2025 08:53 a.m.

A bill for an act
relating to taxation; sales and use; providing a refundable exemption for certain
materials and equipment used in construction of the Stearns County Justice Center.

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

Section 1. new text begin STEARNS COUNTY; SALES AND USE TAX EXEMPTION FOR
CONSTRUCTION MATERIALS.
new text end

new text begin Subdivision 1. new text end

new text begin Exemption; refund. new text end

new text begin (a) To the extent not exempt under Minnesota
Statutes, section 297A.71, subdivision 3, materials and supplies used or consumed in and
equipment incorporated into the construction, reconstruction, upgrade, expansion, renovation,
or remodeling of a jail at the Stearns County Justice Center are exempt from sales and use
tax under Minnesota Statutes, chapter 297A, provided that the materials, supplies, and
equipment are purchased after January 1, 2025, and before January 1, 2031.
new text end

new text begin (b) Materials and supplies used or consumed in and equipment incorporated into the
construction, reconstruction, upgrade, expansion, renovation, or remodeling of a law
enforcement center and judicial center at the Stearns County Justice Center are exempt from
sales and use tax under Minnesota Statutes, chapter 297A, provided that the materials,
supplies, and equipment are purchased after January 1, 2025, and before January 1, 2031.
new text end

new text begin (c) The tax must be imposed and collected as if the rate under Minnesota Statutes, section
297A.62, subdivisions 1 and 1a, applied and then refunded in the same manner provided
for projects under Minnesota Statutes, section 297A.75, subdivision 1, clause (17). No
refunds may be issued before July 1, 2025.
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 retroactively for sales and purchases
made after January 1, 2025, and before January 1, 2031.
new text end