SF1356

SF1356 (Legislative Session 94 (2025-2026))

City of Spring Lake Park city hall facility construction material refundable tax exemption provision and appropriation

Related bill: HF677

AI Generated Summary

This legislative bill, labeled S.F. No. 1356, proposes a tax exemption on materials and supplies used in the construction or renovation of a city hall facility in Spring Lake Park, Minnesota. The tax break would apply to purchases made between December 31, 2023, and January 1, 2026. Although the tax will still be collected initially, it will be refunded afterward. The funds needed to pay these 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	Senate	Floor	Action	Introduction and first reading
February 12, 2025	Senate	Floor	Action	Referred to	Taxes

Citations

[
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "This bill references the application of tax rates under Minnesota Statutes section 297A.62 for the imposition and collection of sales tax on construction materials for a city hall facility.",
      "modified": []
    },
    "citation": "297A.62"
  },
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "Refund procedures for sales tax paid on eligible construction materials are to follow the methods prescribed in section 297A.75.",
      "modified": []
    },
    "citation": "297A.75"
  }
]