SF1077

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.