HF148

HF148 (Legislative Session 94 (2025-2026))

Delano; refundable sales and use tax exemption provided for construction materials for an ice rink.

Related bill: SF1155

AI Generated Summary

This bill is designed to help with the construction of an ice rink in Delano, Minnesota by offering a tax break. It proposes that materials, supplies, and equipment used for building or improving the ice rink won't be charged the usual sales and use tax if they are purchased between December 1, 2023, and December 31, 2025. The taxes paid on these items will be collected as usual but then refunded to the buyers after June 30, 2025. Money to cover these tax refunds will come from Minnesota’s general fund.

Bill text versions

Introduction PDF file

Actions

Date	Chamber	Where	Type	Name	Committee Name
February 09, 2025	House	Floor	Action	Introduction and first reading, referred to	Taxes

Citations

[
  {
    "analysis": {
      "added": [
        "Includes ice rink construction materials in the city of Delano in the tax exemption."
      ],
      "removed": [],
      "summary": "This bill provides a sales and use tax exemption for certain construction materials under chapter 297A.",
      "modified": [
        "Specifies the exemption applies for purchases made after November 30, 2023, and before January 1, 2026."
      ]
    },
    "citation": "297A"
  },
  {
    "analysis": {
      "added": [
        "Clarifies imposition and refund process for newly exempted materials under the standard tax rate."
      ],
      "removed": [],
      "summary": "The bill references the standard tax rate but provides for a refund under specific conditions.",
      "modified": [
        "Applies standard sales tax rate during purchase, with refund eligibility post-purchase."
      ]
    },
    "citation": "297A.62, subdivision 1"
  },
  {
    "analysis": {
      "added": [
        "Adds ice rink materials to projects eligible for tax refunds under the existing refund process."
      ],
      "removed": [],
      "summary": "The bill ties the refund mechanism for the exemption to an existing clause under section 297A.75.",
      "modified": [
        "Requires that refunds for eligible purchases be issued after June 30, 2025."
      ]
    },
    "citation": "297A.75, subdivision 1, clause 17"
  }
]