HF677 (Legislative Session 94 (2025-2026))
Spring Lake Park; refundable sales and use tax exemption provided for construction materials.
Related bill: SF1356
AI Generated Summary
This legislation proposes a sales tax exemption for construction materials and equipment used in the building or renovation of a city hall in Spring Lake Park, Minnesota. To be eligible, these items must be purchased between January 1, 2024, and December 31, 2025. The sales tax will initially be collected but then refunded. The necessary funds to cover these tax refunds will come from the state's general fund.
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": [
"Subsection detailing refundable exemptions for specific construction materials."
],
"removed": [
"No removal of existing provisions noted."
],
"summary": "This bill applies a sales tax rate under section 297A.62 for construction materials used in city hall upgrades in Spring Lake Park.",
"modified": [
"Sales tax procedures for eligible projects now include a refund mechanism."
]
},
"citation": "297A.62"
},
{
"analysis": {
"added": [
"New refund procedure for eligible purchases made between specified dates."
],
"removed": [
"No sections removed."
],
"summary": "This bill uses the refund procedure outlined in section 297A.75 for projects like the Spring Lake Park city hall construction.",
"modified": [
"Aligns tax refund process with existing statute regarding similar projects."
]
},
"citation": "297A.75"
}
]