HF471 (Legislative Session 94 (2025-2026))
Refundable sales and use tax exemption provided for construction materials for a Benton County government center.
Related bill: SF1306
AI Generated Summary
This bill proposes a tax exemption for construction materials, supplies, and equipment used to build a county government center in Foley, Benton County, Minnesota. The tax exemption applies to purchases made between March 31, 2025, and January 1, 2030. Although sales tax will initially be collected on these items, it will later be refunded in accordance with specific Minnesota statutes. The money needed to cover these refunds will come from the state's general fund and will be managed by the commissioner of revenue. The refunds will start being issued after June 30, 2025.
Bill text versions
- Introduction PDF file
Actions
| Date | Chamber | Where | Type | Name | Committee Name |
|---|---|---|---|---|---|
| February 12, 2025 | House | Floor | Action | Introduction and first reading, referred to | Taxes |
Citations
[
{
"analysis": {
"added": [],
"removed": [],
"summary": "This bill references the imposition and collection of sales tax under section 297A.62 subdivision 1.",
"modified": []
},
"citation": "297A.62"
},
{
"analysis": {
"added": [],
"removed": [],
"summary": "This bill references the refund process for sales tax as provided under section 297A.75 subdivision 1 clause 17.",
"modified": []
},
"citation": "297A.75"
}
]