HF 2149

as introduced - 93rd Legislature (2023 - 2024) Posted on 02/21/2023 09:02am

A bill for an act
relating to taxes; sales and use; providing a refundable construction exemption for
a new and remodeled courthouse and correctional facility in Itasca County.

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

Section 1. new text begin SALES TAX EXEMPTION FOR CONSTRUCTION MATERIALS;
ITASCA COUNTY.
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 Itasca County courthouse and new correctional facility are exempt
from sales and use tax under Minnesota Statutes, chapter 297A, provided that the materials,
supplies, and equipment are purchased after April 30, 2021, and before January 1, 2025.
new text end

new text begin (b) The tax must be imposed and collected as if the rate under Minnesota Statutes, section
297A.62, subdivision 1, applied and then refunded in the same manner provided in Minnesota
Statutes, section 297A.75, subdivision 1, clause (17). Refunds for eligible purchases must
not be issued until after June 30, 2023.
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 from May 1, 2021, and
applies to sales and purchases made after April 30, 2021, and before January 1, 2025.
new text end