SF195

This legislative bill, SF No 195, proposes that construction materials, supplies, and equipment used for building, renovating, or upgrading a new city hall in Columbia Heights, Minnesota, will be exempt from sales and use taxes. The exemption is applicable only if these items are purchased between August 31, 2021, and April 1, 2024. Although the tax will be initially collected, it will be refunded later. The refunds will start being issued after June 30, 2025, and claims for these refunds can be submitted until December 31, 2025. The money needed to cover these tax refunds will come from the state's general fund.