as introduced - 93rd Legislature (2023 - 2024) Posted on 02/12/2024 12:00pm
A bill for an act
relating to taxation; sales and use; providing a refundable exemption for
construction materials in the city of Columbia Heights.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
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(a) Materials and supplies used in and equipment
incorporated into the construction, reconstruction, upgrade, expansion, or remodeling of
the city hall facility in the city of Columbia Heights are exempt from sales and use tax
imposed under Minnesota Statutes, chapter 297A, if materials, supplies, and equipment are
purchased after August 31, 2021, and before April 1, 2024.
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(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 for projects
under Minnesota Statutes, section 297A.75, subdivision 1, clause (17). Refunds for eligible
purchases must not be issued until after June 30, 2024.
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The amount required to pay the refunds under subdivision 1
is appropriated from the general fund to the commissioner of revenue.
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This section is effective retroactively for sales and purchases
made after August 31, 2021, and before April 1, 2024.
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