as introduced - 93rd Legislature (2023 - 2024) Posted on 02/09/2023 11:36am
A bill for an act
relating to taxation; sales and use; providing a sales tax exemption for construction
materials for certain projects in the city of Wayzata; amending Minnesota Statutes
2022, section 297A.71, subdivision 52.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
Minnesota Statutes 2022, section 297A.71, subdivision 52, is amended to read:
(a) Materials and supplies
used in and equipment incorporated into the construction, reconstruction, upgrade, expansion,
or remodeling of the following local government owned facilities are exempt:
(1) a new fire station, which includes firefighting, emergency management, public safety
training, and other public safety facilities in the city of Monticello if materials, supplies,
and equipment are purchased after January 31, 2019, and before January 1, 2022;
(2) a new fire station, which includes firefighting and public safety training facilities
and public safety facilities, in the city of Inver Grove Heights if materials, supplies, and
equipment are purchased after June 30, 2018, and before January 1, 2021;
(3) a fire station and police station, including access roads, lighting, sidewalks, and
utility components, on or adjacent to the property on which the fire station or police station
are located that are necessary for safe access to and use of those buildings, in the city of
Minnetonka if materials, supplies, and equipment are purchased after May 23, 2019, and
before January 1, 2022;
(4) the school building in Independent School District No. 414, Minneota, if materials,
supplies, and equipment are purchased after January 1, 2018, and before January 1, 2021;
(5) a fire station in the city of Mendota Heights, if materials, supplies, and equipment
are purchased after December 31, 2018, and before January 1, 2021; deleted text begin and
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(6) a Dakota County law enforcement collaboration center, also known as the Safety
and Mental Health Alternative Response Training (SMART) Center, if materials, supplies,
and equipment are purchased after June 30, 2019, and before July 1, 2021new text begin ; and
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(7) the following projects in Wayzata if materials, supplies, and equipment are purchased
after March 31, 2020, and before January 1, 2025:
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(i) expansion and remodeling of Depot Park;
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(ii) construction of community docks for purposes of access from Lake Minnetonka;
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(iii) construction of a lakeside boardwalk of approximately 1,500 lineal feet;
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(iv) shoreline restoration, including installation of native plants, trees, and natural habitat;
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(v) restoration of Section Foreman House, including installation of a learning center to
provide indoor and outdoor classroom and community space;
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(vi) construction of Eco Park, including shoreline restoration and marsh and water quality
improvement, a pier extension of the lakeside boardwalk, and creation of eco-living
classrooms;
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(vii) construction of a public plaza with a restroom, 9/11 memorial, interactive water
display, and gathering space;
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(viii) construction of a regional multiuse trail; and
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new text begin (ix) construction of railroad crossingsnew text end .
(b) The tax must be imposed and collected as if the rate under section 297A.62,
subdivision 1, applied and then refunded in the manner provided in section 297A.75.
(c) The total refund for the project listed in paragraph (a), clause (3), must not exceed
$850,000.
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This section is effective retroactively for sales and purchases
made after March 31, 2020.
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