SF195 (Legislative Session 94 (2025-2026))
Columbia Heights sales tax exemption for construction materials authorization
Related bill: HF155
AI Generated Summary
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.
Bill text versions
- Introduction PDF file
Actions
| Date | Chamber | Where | Type | Name | Committee Name |
|---|---|---|---|---|---|
| January 15, 2025 | Senate | Floor | Action | Introduction and first reading | |
| January 15, 2025 | Senate | Floor | Action | Referred to | Taxes |
Citations
[
{
"analysis": {
"added": [
"Clarification of the refund process for sales tax collected on construction materials."
],
"removed": [],
"summary": "This bill addresses the sales tax rates applicable to construction materials for the new city hall in Columbia Heights under section 297A.62.",
"modified": []
},
"citation": "297A.62"
},
{
"analysis": {
"added": [
"Specific instructions for claiming refunds for materials purchased within the stipulated time frame."
],
"removed": [],
"summary": "This bill provides for a refund process similar to projects under section 297A.75.",
"modified": []
},
"citation": "297A.75"
},
{
"analysis": {
"added": [
"Extended deadline for filing claims for refunds until December 31, 2025."
],
"removed": [],
"summary": "The bill modifies the timeframe for filing refund claims by overriding section 289A.40.",
"modified": []
},
"citation": "289A.40"
}
]