HF1924 (Legislative Session 94 (2025-2026))
Cottonwood County; refundable sales and use tax exemption provided for construction materials.
Related bill: SF2014
AI Generated Summary
This bill proposes a sales and use tax exemption for construction materials, supplies, and equipment used in building the Cottonwood County Public Works Maintenance Facility in Windom, Minnesota. Purchases made between December 19, 2024, and January 1, 2027, would qualify for the exemption. Initially, the tax would be collected as usual, but refunds would be issued following the guidelines of Minnesota Statutes section 297A.75. Refunds would not be processed until after June 30, 2025. The bill also appropriates funds from the general fund to cover the cost of these 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": [],
"removed": [],
"summary": "Refers to the rate applicable to sales and use tax for the exemption refund described in the bill for construction materials in Cottonwood County.",
"modified": []
},
"citation": "297A.62"
},
{
"analysis": {
"added": [],
"removed": [],
"summary": "Describes the refund procedure for sales and use tax exemptions applicable to certain projects, as referenced in the bill for Cottonwood County.",
"modified": []
},
"citation": "297A.75"
}
]