SF1077

SF1077 (Legislative Session 94 (2025-2026))

Refundable exemption provision for certain materials and equipment used in construction of the Stearns County Justice Center

Related bill: HF1547

AI Generated Summary

Senate Bill S.F. No. 1077 proposes a tax exemption for specific materials and equipment used in construction projects at the Stearns County Justice Center in Minnesota. This bill would allow for a refund of sales and use taxes paid on materials, supplies, and equipment utilized in the construction, reconstruction, upgrade, expansion, renovation, or remodeling of the facilities within the Justice Center, including the jail, law enforcement center, and judicial center. The tax exemption would apply only to purchases made between January 1, 2025, and January 1, 2031. To receive the refund, the tax must initially be paid and then will be refunded in a manner similar to other special projects. The Minnesota Legislature has also set aside funds in the general budget to cover the costs of these refunds, which will start being issued no earlier than July 1, 2025.

Bill text versions

Introduction PDF file

Actions

Date	Chamber	Where	Type	Name	Committee Name
February 05, 2025	Senate	Floor	Action	Introduction and first reading
February 05, 2025	Senate	Floor	Action	Referred to	Taxes
February 23, 2025	Senate	Floor	Action	Author added

Citations

[
  {
    "analysis": {
      "added": [
        "Includes a new exemption for materials used in the construction of the Stearns County Justice Center."
      ],
      "removed": [
        "No existing exemptions were removed."
      ],
      "summary": "This bill amends the sales and use tax exemption criteria under section 297A.71 for construction materials.",
      "modified": [
        "Extends the scope of tax exemption to cover additional construction activities and timelines."
      ]
    },
    "citation": "297A.71"
  },
  {
    "analysis": {
      "added": [
        "Clarifies the application of tax rate for materials before refund processing."
      ],
      "removed": [
        "There were no provisions removed in relation to the tax rate."
      ],
      "summary": "This bill references the sales tax rate under section 297A.62, subdivisions 1 and 1a.",
      "modified": [
        "Provides a new context for refunding taxes collected at the standard rate."
      ]
    },
    "citation": "297A.62"
  },
  {
    "analysis": {
      "added": [
        "Defines the refund mechanism for taxes collected on the specified construction materials."
      ],
      "removed": [
        "No changes to existing refund procedures."
      ],
      "summary": "This bill references the tax refund process under section 297A.75, subdivision 1, clause 17.",
      "modified": [
        "Specifies timeline and conditions under which refunds are processed for the mentioned projects."
      ]
    },
    "citation": "297A.75"
  }
]