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SF1155 (Legislative Session 94 (2025-2026))

City of Delano construction materials for an ice rink refundable tax exemption provision and appropriation

Related bill: HF148

AI Generated Summary

This legislative bill, known as S.F. No. 1155, proposes a refundable tax exemption for materials, supplies, and equipment used in the construction, reconstruction, upgrading, expansion, renovation, or remodeling of an ice rink in Delano, Minnesota. To qualify, the purchases must be made between November 30, 2023, and January 1, 2026. Taxes will still be collected on these items as usual, but they will be refunded later, with refunds starting after June 30, 2025. The money needed to pay these refunds will come from the state's general fund.

Bill text versions

Actions

DateChamberWhereTypeNameCommittee Name
February 09, 2025SenateFloorActionIntroduction and first reading
February 09, 2025SenateFloorActionReferred toTaxes

Citations

 
[
  {
    "analysis": {
      "added": [
        "Refundable exemption for specific construction materials."
      ],
      "removed": [],
      "summary": "This bill provides a tax exemption for construction materials used in an ice rink in Delano under Minnesota Statutes chapter 297A.",
      "modified": []
    },
    "citation": "297A"
  },
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "Imposes the general sales tax rate for the construction materials before refund eligibility.",
      "modified": [
        "Clarifies the application of the tax rate under section 297A.62 subdivision 1."
      ]
    },
    "citation": "297A.62"
  },
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "Specifies the refund process for the sales tax exemption under this bill.",
      "modified": [
        "Extends existing refund process to include new project."
      ]
    },
    "citation": "297A.75"
  }
]

Sponsors