HF 4923

Introduction - 94th Legislature (2025 - 2026)

Posted on 04/09/2026 02:49 p.m.

A bill for an act
relating to taxation; sales and use; providing a refundable exemption for
construction materials for clean water infrastructure in the city of Cottage Grove.

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

Section 1. new text begin CITY OF COTTAGE GROVE; 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 TH 61/80th Street Rehabilitation Project from Highway
61 to Ideal Avenue South as a primary connection to Highway 61 in the city of Cottage
Grove are exempt from sales and use tax under Minnesota Statutes, chapter 297A, if the
materials, supplies, and equipment are purchased after March 31, 2026, and before January
1, 2028.
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 retroactively for sales and purchases
made after March 31, 2026, and before January 1, 2028.
new text end