SF 195

Introduction - 94th Legislature (2025 - 2026)

Posted on 01/29/2025 04:06 p.m.

A bill for an act
relating to taxation; sales and use; providing a refundable exemption for
construction materials for construction of a city hall in the city of Columbia Heights.

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

Section 1. new text begin CITY OF COLUMBIA HEIGHTS; SALES 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) Materials and supplies used or consumed in and
equipment incorporated into the construction, reconstruction, upgrade, expansion, renovation,
or remodeling of a new city hall in the city of Columbia Heights are exempt from sales and
use tax under Minnesota Statutes, chapter 297A, provided that the materials, supplies, and
equipment are purchased after August 31, 2021, and before April 1, 2024.
new text end

new text begin (b) 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). Refunds
for eligible purchases must not be issued until after June 30, 2025. Notwithstanding
Minnesota Statutes, section 289A.40, subdivision 1, applicants may file claims for refund
under this section through December 31, 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 August 31, 2021, and before April 1, 2024.
new text end