HF159 (Legislative Session 94 (2025-2026))
Burnsville; refundable sales and use tax exemption provided for construction materials for a city hall.
Related bill: SF1425
AI Generated Summary
This legislative bill proposes a sales tax exemption for materials, supplies, and equipment used in the construction, reconstruction, upgrade, expansion, renovation, or remodeling of a new city hall in Burnsville, Minnesota. The exemption would apply to purchases made between December 31, 2024, and January 1, 2029. Although taxes on these items would initially be collected, they would later be refunded. The funds needed to reimburse these tax refunds would come from Minnesota's general fund and would be managed by the commissioner of revenue. This action would not take effect until post June 30, 2025, when refunds begin to be issued.
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": [],
"removed": [],
"summary": "This bill modifies sales tax rules applicable to the construction of a city hall in Burnsville under section 297A.62.",
"modified": [
"Specifies the applicability of sales tax rates and their subsequent refund."
]
},
"citation": "297A.62"
},
{
"analysis": {
"added": [],
"removed": [],
"summary": "The bill refers to refund procedures for sales taxes under section 297A.75.",
"modified": [
"Applies existing refund procedures to the specific case of Burnsville construction materials."
]
},
"citation": "297A.75"
}
]