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HF3234 (Legislative Session 94 (2025-2026))

Dilworth; refundable sales and use tax exemption provided for a community center.

Related bill: SF3465

AI Generated Summary

Purpose of the Bill

The purpose of the bill is to offer a financial incentive for the construction and renovation of a community center in the city of Dilworth, Minnesota, by providing a tax exemption on construction materials.

Main Provisions

  • Tax Exemption: The bill provides a refundable exemption from sales and use tax for materials, supplies, and equipment used in constructing, reconstructing, upgrading, expanding, renovating, or remodeling a community center in Dilworth.
  • Eligibility Period: Purchases of these materials must occur after December 31, 2024, and before July 1, 2027, to qualify for the exemption.
  • Refund Process: Although the sales tax will initially be collected as usual, it will be refunded to the governmental entity responsible for the community center project. Refunds cannot be issued until after June 30, 2025.

Significant Changes to Existing Law

  • This bill introduces a specific targeted exemption under Minnesota’s sales and use tax regulations, covering future material purchases tied to the community center project in Dilworth.

Relevant Terms

sales and use tax, exemption, community center, construction materials, refund, appropriations, Dilworth, Minnesota, governmental entity

Bill text versions

Actions

DateChamberWhereTypeNameCommittee Name
April 23, 2025HouseFloorActionIntroduction and first reading, referred toTaxes
April 23, 2025HouseFloorActionIntroduction and first reading, referred toTaxes

Citations

 
[
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "The bill references the application of sales tax rates from section 297A.62.",
      "modified": []
    },
    "citation": "297A.62",
    "subdivision": "subdivisions 1 and 1a"
  },
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "The bill provides for refunds to be issued in the same manner as projects under section 297A.75.",
      "modified": []
    },
    "citation": "297A.75",
    "subdivision": ""
  }
]

Sponsors