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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

Past committee meetings

  • Taxes on: March 12, 2025 08:30

Actions

DateChamberWhereTypeNameCommittee Name
February 20, 2025SenateFloorActionIntroduction and first reading
February 20, 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