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SF1684 (Legislative Session 94 (2025-2026))

Moorhead City Hall renovation project construction materials refundable exemption provision and appropriation

Related bill: HF2054

AI Generated Summary

This bill, S.F. No. 1684, proposes a sales and use tax exemption for construction materials, supplies, and equipment used in the renovation of Moorhead City Hall.

Key Provisions:

  1. Tax Exemption & Refund Process:

    • Materials, supplies, and equipment purchased for the renovation between March 1, 2025, and May 31, 2027, are exempt from sales and use tax.
    • The tax must initially be imposed and collected, but eligible purchases will later receive a refund following Minnesota Statutes section 297A.75, subdivision 1, clause 17.
    • Refunds for eligible purchases will not be issued before July 1, 2025.

  2. Appropriation of Funds:

    • The required refund amount will be appropriated from the general fund to the commissioner of revenue for distribution.

This bill effectively allows the City of Moorhead to recover sales tax paid on construction materials for its City Hall renovation through a refund process.

Bill text versions

Actions

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

Citations

 
[
  {
    "analysis": {
      "added": [
        "Introduces tax exemptions specifically for construction materials for the Moorhead City Hall project."
      ],
      "removed": [],
      "summary": "The bill discusses sales and use tax exemptions under chapter 297A for the Moorhead City Hall renovation project.",
      "modified": [
        "Establishes a timeline and process for refunding collected taxes under the specified sections of chapter 297A."
      ]
    },
    "citation": "297A"
  },
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "References the tax rates for sales and use tax that apply before refunding for this project.",
      "modified": [
        "Clarifies the application of the sales tax rate before a refund is processed for the exempted materials."
      ]
    },
    "citation": "297A.62"
  },
  {
    "analysis": {
      "added": [
        "Specifies a refund procedure for tax collected on construction materials for the Moorhead project."
      ],
      "removed": [],
      "summary": "Provides details on the refund process for sales tax under section 297A.75.",
      "modified": []
    },
    "citation": "297A.75"
  }
]

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