SF 2795

Introduction - 94th Legislature (2025 - 2026)

Posted on 03/21/2025 10:23 a.m.

A bill for an act
relating to taxation; sales and use; providing a refundable exemption for
construction materials for a project in East Grand Forks.

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

Section 1. new text begin CITY OF EAST GRAND FORKS; 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 the Civic Center Sports Complex and the VFW Memorial Arena in the
city of East Grand Forks are exempt from sales and use tax under Minnesota Statutes, chapter
297A, provided that the materials, supplies, and equipment are purchased after November
30, 2025, and before December 31, 2029.
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).
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 for sales and purchases made after
November 30, 2025, and before December 31, 2029.
new text end