HF 522

as introduced - 94th Legislature (2025 - 2026) Posted on 02/13/2025 02:44pm

A bill for an act
relating to taxation; sales and use; providing a refundable exemption for certain
construction materials purchased for the city of Becker.

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

Section 1. new text begin CITY OF BECKER; SALES AND USE 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 following projects in the city of Becker are exempt from sales and use
tax under Minnesota Statutes, chapter 297A, if the materials, supplies, and equipment are
purchased after May 31, 2024, and before May 1, 2025:
new text end

new text begin (1) a city hall; and
new text end

new text begin (2) to the extent materials, supplies, and equipment are not exempt under Minnesota
Statutes, section 297A.71, subdivision 53, a police station.
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 retroactively for sales and purchases
made after May 31, 2024, and before May 1, 2025.
new text end