HF1547

HF1547 (Legislative Session 94 (2025-2026))

Refundable sales and use tax exemption provided for materials and equipment used in the construction of the Stearns County Justice Center.

Related bill: SF1077

AI Generated Summary

This bill proposes a sales and use tax exemption for materials, supplies, and equipment used in the construction, reconstruction, upgrade, expansion, renovation, or remodeling of a jail, law enforcement center, and judicial center at the Stearns County Justice Center in Minnesota. The exemption applies to purchases made between January 1, 2025, and January 1, 2031.

The tax will still be collected initially, but it will be refunded later following the process outlined in Minnesota Statutes. Refunds cannot be issued before July 1, 2025. The bill also includes an appropriation from the general fund to the commissioner of revenue to cover the cost of these refunds.

Bill text versions

Introduction PDF file

Actions

Date	Chamber	Where	Type	Name	Committee Name
February 25, 2025	House	Floor	Action	Introduction and first reading, referred to	Taxes
March 02, 2025	House	Floor	Action	Author added
March 09, 2025	House	Floor	Action	Author added

Citations

[
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "The bill refers to the tax exemption clause under section 297A.71 for construction materials used in Stearns County.",
      "modified": []
    },
    "citation": "297A.71"
  },
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "The bill discusses applying the rate under section 297A.62 for sales tax before refund for Stearns County project materials.",
      "modified": []
    },
    "citation": "297A.62"
  },
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "The bill mentions refund procedures in the context of section 297A.75, similar to those projects handled under this statute.",
      "modified": []
    },
    "citation": "297A.75"
  }
]