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SF1570 (Legislative Session 94 (2025-2026))

City of Apple Valley Central Maintenance Facility project building materials refundable exemption provision and appropriation

Related bill: HF151

AI Generated Summary

This bill, S.F. No. 1570, proposes a sales and use tax exemption for building materials, supplies, and equipment used in the Central Maintenance Facility project in Apple Valley, Minnesota.

Key Provisions:

  1. Tax Exemption & Refund:

    • Materials, supplies, and equipment for constructing, reconstructing, upgrading, expanding, renovating, or remodeling the facility are exempt from sales and use tax.
    • The exemption applies to purchases made between March 1, 2025, and July 31, 2028.
    • The tax must be collected and then refunded in a manner consistent with other similar projects under Minnesota Statutes section 297A.75, subdivision 1, clause 17.
    • Refunds cannot be issued before July 1, 2025.

  2. Appropriation:

    • Funds needed for the tax refunds will be appropriated from the general fund to the commissioner of revenue.

This bill allows for a refundable tax exemption, meaning that although taxes will initially be collected, eligible parties may apply for a refund. The goal is to reduce construction costs for the Apple Valley Central Maintenance Facility project.

Bill text versions

Actions

DateChamberWhereTypeNameCommittee Name
February 19, 2025SenateFloorActionIntroduction and first reading
February 19, 2025SenateFloorActionReferred toTaxes

Citations

 
[
  {
    "analysis": {
      "added": [
        "Provides a specific sales tax exemption for materials used in the Central Maintenance Facility project in Apple Valley between specified dates."
      ],
      "removed": [],
      "summary": "This bill references the sales and use tax exemption rules under Minnesota Statutes chapter 297A.",
      "modified": []
    },
    "citation": "297A"
  },
  {
    "analysis": {
      "added": [
        "Specifies that the tax rate under section 297A.62 will apply initially before a refund process."
      ],
      "removed": [],
      "summary": "The bill refers to the tax rate applied under section 297A.62",
      "modified": []
    },
    "citation": "297A.62"
  },
  {
    "analysis": {
      "added": [
        "Defines the refund process for tax paid on materials as in section 297A.75."
      ],
      "removed": [],
      "summary": "The bill modifies the refund process as outlined under section 297A.75.",
      "modified": []
    },
    "citation": "297A.75"
  }
]

Sponsors