SF1570
City of Apple Valley Central Maintenance Facility project building materials refundable exemption provision and appropriation
Legislative Session 94 (2025-2026)
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.
Past committee meetings
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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 |
Meeting documents
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Bill information comes from public records published by the Office of the Revisor of Statutes, the Minnesota House and the Minnesota Senate. AI summaries are written by MinneSlate and are not official. MinneSlate is independent and is not affiliated with the State of Minnesota or the Minnesota Legislature.