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:
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.
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
- Introduction PDF file
Past committee meetings
- Taxes on: March 12, 2025 08:30
Actions
| Date | Chamber | Where | Type | Name | Committee Name |
|---|---|---|---|---|---|
| February 20, 2025 | Senate | Action | Introduction and first reading | ||
| February 20, 2025 | Senate | Action | Referred to | Taxes |
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"
}
]Progress through the legislative process
In Committee