HF1919 (Legislative Session 94 (2025-2026))
Chanhassen; refundable sales and use tax exemption provided for construction materials.
Related bill: SF2122
AI Generated Summary
This Minnesota House bill proposes a refundable sales and use tax exemption for construction materials, supplies, and equipment used in the development of the Chanhassen Bluffs Sports Complex in the city of Chanhassen. The exemption applies to purchases made between November 1, 2025, and August 31, 2027. The tax will initially be collected and then refunded following the procedure outlined in Minnesota Statutes. Additionally, the bill appropriates funds from the general fund to cover the cost of tax refunds.
Bill text versions
- Introduction PDF file
Actions
Date | Chamber | Where | Type | Name | Committee Name |
---|---|---|---|---|---|
March 04, 2025 | House | Floor | Action | Introduction and first reading, referred to | Taxes |
Citations
[ { "analysis": { "added": [ "The bill references this existing statute for the application of sales tax rates." ], "removed": [], "summary": "This section pertains to the imposition of sales tax rates under Minnesota Statutes.", "modified": [] }, "citation": "297A.62" }, { "analysis": { "added": [ "The bill includes a provision for refunding taxes in the manner provided for certain projects under this statute." ], "removed": [], "summary": "This section outlines the procedure for refunds of sales and use tax in certain project cases.", "modified": [] }, "citation": "297A.75" } ]