SF536 (Legislative Session 94 (2025-2026))
Residential housing construction materials sales and use tax exemption authorization
AI Generated Summary
Senate File No. 536 is a proposed bill in the state of Minnesota that aims to change how sales and use taxes are applied to construction materials used in building new residential housing. Specifically, the bill suggests that materials and supplies used in, or equipment incorporated into, the construction of new residential homes should be tax-exempt. Although the taxes on these items would initially be collected at the time of purchase, they would subsequently be refunded to the buyer. This bill seeks to amend the existing Minnesota Statutes (sections 297A.71 and 297A.75) to include these provisions.
Bill text versions
- Introduction PDF file
Actions
| Date | Chamber | Where | Type | Name | Committee Name |
|---|---|---|---|---|---|
| January 22, 2025 | Senate | Floor | Action | Introduction and first reading | |
| January 22, 2025 | Senate | Floor | Action | Referred to | Taxes |
Citations
[
{
"analysis": {
"added": [
"A subdivision exempting certain construction materials for residential housing from sales tax."
],
"removed": [],
"summary": "This bill modifies the tax exemption for construction materials for residential housing under section 297A.71.",
"modified": []
},
"citation": "297A.71"
},
{
"analysis": {
"added": [],
"removed": [],
"summary": "This bill affects the method of refunding sales tax for construction materials under section 297A.75.",
"modified": [
"Specifies that the tax on exempt purchases must be imposed, collected, and then refunded as per section 297A.75."
]
},
"citation": "297A.75"
},
{
"analysis": {
"added": [],
"removed": [],
"summary": "This bill references the tax rate application under section 297A.62.",
"modified": [
"Clarifies the tax rate application for exempt purchases before a refund is issued."
]
},
"citation": "297A.62"
}
]