SF 1684

as introduced - 94th Legislature (2025 - 2026) Posted on 02/21/2025 10:12am

A bill for an act
relating to taxation; sales and use; providing a refundable exemption for
construction materials used in the Moorhead City Hall renovation project.

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

Section 1. new text begin MOORHEAD CITY HALL; 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 in and equipment
incorporated into the construction, reconstruction, upgrade, expansion, renovation, or
remodeling of Moorhead City Hall are exempt from sales and use tax imposed under
Minnesota Statutes, chapter 297A, if the materials, supplies, and equipment are purchased
after February 28, 2025, and before June 1, 2027.
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). Refunds
for eligible purchases must not be issued until after June 30, 2025.
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 February 28, 2025, and before June 1, 2027.
new text end