HF 353

as introduced - 94th Legislature (2025 - 2026) Posted on 02/13/2025 02:41pm

A bill for an act
relating to taxation; sales and use; providing a refundable exemption for certain
construction materials used in Itasca County.

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

Section 1. new text begin ITASCA COUNTY; 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, reconstruction, upgrade, expansion, renovation,
or remodeling of the Itasca County government center are exempt from sales and use tax
under Minnesota Statutes, chapter 297A, provided that the materials, supplies, and equipment
were 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, 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).
Notwithstanding Minnesota Statutes, section 289A.40, subdivision 1, claims for refund may
be filed until January 1, 2026. No refunds may be paid before July 1, 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 April 30, 2021, and before January 1, 2025.
new text end