SF67 (Legislative Session 94 (2025-2026))
City of Becker refundable exemption for certain construction materials provision and appropriation
Related bill: HF522
AI Generated Summary
Senate File No. 67 is a bill that proposes a sales and use tax exemption on materials, supplies, and equipment used in certain construction projects within Becker, Minnesota. Specifically, this exemption will apply to projects that involve building or renovating the city hall and police station. To receive the exemption, the purchases must be made between May 31, 2024, and May 1, 2025.
The bill dictates that taxes must initially be collected as usual but will later be refunded in accordance with specific state statutes. The funds necessary for these refunds will be provided from the general fund to the commissioner of revenue.
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": [],
"removed": [],
"summary": "Provides criteria for sales and use tax exemptions for construction materials.",
"modified": [
"Clarification of exemption applicability for non-exempt items under subdivision 53."
]
},
"citation": "297A.71"
},
{
"analysis": {
"added": [],
"removed": [],
"summary": "Specifies the general sales tax rates applied to taxable goods and services.",
"modified": [
"Tax imposition and collection clarification for refund procedures."
]
},
"citation": "297A.62"
},
{
"analysis": {
"added": [],
"removed": [],
"summary": "Describes procedures for issuing refunds for certain exempt sales taxes.",
"modified": [
"Inclusion of this new project under existing refund mechanisms."
]
},
"citation": "297A.75"
}
]