HF151 (Legislative Session 94 (2025-2026))
Apple Valley; refundable sales and use tax exemption provided for building materials for the Central Maintenance Facility project, and money appropriated.
Related bill: SF1570
AI Generated Summary
This legislative bill proposes to exempt building materials, supplies, and equipment used in the construction or renovation of the Central Maintenance Facility in Apple Valley, Minnesota, from the state sales and use tax. The tax exemption would apply only to purchases made between February 28, 2025, and August 1, 2028. The taxes initially collected would be refunded later, with refunds starting on July 1, 2025. The money needed to cover these refunds would come from the state's general fund and be managed by the commissioner of revenue.
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 |
| February 16, 2025 | House | Floor | Action | Author added |
Citations
[
{
"analysis": {
"added": [
"A provision specifying that the exemption is applicable for purchases made within a specific timeframe."
],
"removed": [
"No removal of provisions specified."
],
"summary": "This bill pertains to the imposition and collection of sales and use tax under section 297A.62 for the Central Maintenance Facility project.",
"modified": [
"Clarifies the manner of tax imposition and refund in line with existing statute."
]
},
"citation": "297A.62"
},
{
"analysis": {
"added": [
"Specifies that refunds under this section will not be paid before a certain date."
],
"removed": [
"No removal of provisions specified."
],
"summary": "The bill refers to the refund process for sales tax under section 297A.75.",
"modified": [
"Details about refund process applied to the specific construction project."
]
},
"citation": "297A.75"
}
]