HF155 (Legislative Session 94 (2025-2026))
Columbia Heights; refundable sales and use tax exemption provided for construction materials for a city hall.
Related bill: SF195
AI Generated Summary
This legislative bill offers a tax exemption for materials and supplies used in the construction, reconstruction, upgrading, expansion, renovation, or remodeling of a new city hall in Columbia Heights, Minnesota. The exemption applies to purchases made between September 1, 2021, and March 31, 2024. The tax will initially be collected as normal, but it will be refunded later. The refunds will start being issued after June 30, 2025, and claims for these refunds can be filed through December 31, 2025. The funds needed to cover these tax refunds will come from the state'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 |
| February 16, 2025 | House | Floor | Action | Author added |
Citations
[
{
"analysis": {
"added": [
"Provides clarification on imposing the tax before issuing refunds according to specified refund procedures."
],
"removed": [],
"summary": "The bill references the sales tax rates under section 297A.62 to impose and collect tax before refunding.",
"modified": []
},
"citation": "297A.62"
},
{
"analysis": {
"added": [
"Specifies that refund procedures are in line with existing projects under clause 17."
],
"removed": [],
"summary": "Refers to refund procedures for projects outlined under section 297A.75.",
"modified": []
},
"citation": "297A.75"
},
{
"analysis": {
"added": [
"Extends the claims filing deadline to December 31, 2025, for this specific exemption."
],
"removed": [],
"summary": "The bill allows a deviation from the claims filing deadline described in section 289A.40.",
"modified": [
"Altered the filing deadline to accommodate the construction schedule."
]
},
"citation": "289A.40"
}
]