SF1425

SF1425 (Legislative Session 94 (2025-2026))

City of Burnsville city hall construction materials refundable tax exemption provision and appropriation

Related bill: HF159

AI Generated Summary

This legislative bill proposes that any materials, supplies, and equipment used in the construction, upgrading, or remodeling of a new city hall in Burnsville, Minnesota, will be exempt from state sales and use taxes. These materials must be purchased between January 1, 2025, and December 31, 2028. Although the taxes on these items will initially be paid when they are bought, they will be refunded afterward. The bill also states that the money needed to provide these refunds will come from Minnesota’s general fund and will be managed by the commissioner of revenue.

Bill text versions

Introduction PDF file

Actions

Date	Chamber	Where	Type	Name	Committee Name
February 16, 2025	Senate	Floor	Action	Introduction and first reading
February 16, 2025	Senate	Floor	Action	Referred to	Taxes
March 26, 2025	Senate	Floor	Action	Author added

Citations

[
  {
    "analysis": {
      "added": [
        "Defines the tax rate applicable to construction materials for Burnsville's city hall."
      ],
      "removed": [],
      "summary": "This bill references the sales and use tax rate under section 297A.62.",
      "modified": []
    },
    "citation": "297A.62"
  },
  {
    "analysis": {
      "added": [
        "Sets the refund process for sales tax on construction materials for Burnsville's city hall."
      ],
      "removed": [],
      "summary": "This bill references the refund procedures for sales tax in section 297A.75.",
      "modified": []
    },
    "citation": "297A.75"
  }
]