HF 3083

as introduced - 94th Legislature (2025 - 2026) Posted on 04/03/2025 02:40pm

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 Brooklyn Park.

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

Section 1. new text begin CITY OF BROOKLYN PARK; 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 construction of two water mains that will connect from the
east to west under marked U.S. Highway 169 to support the city's biotech innovation district
in the city of Brooklyn Park are exempt from sales and use tax under Minnesota Statutes,
chapter 297A, provided that the materials, supplies, and equipment are purchased after
November 30, 2025, and before January 1, 2029.
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 for sales and purchases made after
November 30, 2025, and before January 1, 2029.
new text end