HF 3690

as introduced - 93rd Legislature (2023 - 2024) Posted on 02/13/2024 03:51pm

A bill for an act
relating to taxation; sales and use; providing a refundable exemption for
construction materials for an ice rink in the city of Delano.

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

Section 1. CITY OF DELANO; SALES TAX EXEMPTION FOR CONSTRUCTION
MATERIALS.

Subdivision 1.

Exemption; refund.

(a) Materials and supplies used or consumed in and
equipment incorporated into the construction, reconstruction, upgrade, expansion, renovation,
or remodeling of an ice rink in the city of Delano are exempt from sales and use tax under
Minnesota Statutes, chapter 297A, provided that the materials, supplies, and equipment are
purchased after November 30, 2023, and before January 1, 2026.

(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.

Subd. 2.

Appropriation.

The amount required to pay the refunds under subdivision 1
is appropriated from the general fund to the commissioner of revenue.

EFFECTIVE DATE.

This section is effective retroactively for sales and purchases
made after November 30, 2023, and before January 1, 2026.