SF2014
Cottonwood County refundable exemption provision for construction materials for certain projects
Legislative Session 94 (2025-2026)
Related bill: HF1924
AI Generated Summary
This bill (S.F. No. 2014) proposes a sales and use tax exemption for construction materials used in building the Cottonwood County Public Works Maintenance Facility in Windom, Minnesota. The exemption applies to materials, supplies, and equipment purchased between December 19, 2024, and January 1, 2027. Although sales tax will still be collected at the time of purchase, it will later be refunded following procedures outlined in existing Minnesota statutes. Refunds will not be issued before June 30, 2025. Additionally, the bill appropriates funds from the general fund to the commissioner of revenue to cover these refunds.
Past committee meetings
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Actions
| Date | Chamber | Where | Type | Name | Committee Name |
|---|---|---|---|---|---|
| February 27, 2025 | Senate | Action | Introduction and first reading | ||
| February 27, 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.