HF1547 (Legislative Session 94 (2025-2026))
Refundable sales and use tax exemption provided for materials and equipment used in the construction of the Stearns County Justice Center.
Related bill: SF1077
AI Generated Summary
This bill exempts materials, supplies, and equipment used in the construction, reconstruction, upgrade, expansion, renovation, or remodeling of the Stearns County Justice Center from Minnesota state sales and use taxes. The exemption applies to purchases made between January 1, 2025, and January 1, 2031.
The tax will still be collected at the standard rate but refunded afterward, following the process outlined in Minnesota Statutes section 297A.75. Refunds cannot be issued before July 1, 2025. Additionally, the bill appropriates funds from the state’s general fund to cover the refunds.
Bill text versions
- Introduction PDF file
Actions
| Date | Chamber | Where | Type | Name | Committee Name |
|---|---|---|---|---|---|
| February 26, 2025 | House | Floor | Action | Introduction and first reading, referred to | Taxes |
| March 03, 2025 | House | Floor | Action | Author added | |
| March 10, 2025 | House | Floor | Action | Author added |
Citations
[
{
"analysis": {
"added": [
"Construction materials for Stearns County Justice Center are now refundable under specific conditions."
],
"removed": [
""
],
"summary": "The bill provides a sales and use tax exemption for materials used in construction at the Stearns County Justice Center, referencing existing exemptions under section 297A.71.",
"modified": [
""
]
},
"citation": "297A.71",
"subdivision": "subdivision 3"
},
{
"analysis": {
"added": [
""
],
"removed": [
""
],
"summary": "References tax imposition rates under section 297A.62 subdivisions 1 and 1a, relevant for subsequent refund processes.",
"modified": [
"Applies tax imposition rate for refund calculation."
]
},
"citation": "297A.62",
"subdivision": "subdivisions 1 and 1a"
},
{
"analysis": {
"added": [
""
],
"removed": [
""
],
"summary": "The bill indicates refund processes following methods outlined in section 297A.75 subdivision 1 clause 17.",
"modified": [
"Clarifies refund procedures for tax exemption."
]
},
"citation": "297A.75",
"subdivision": "subdivision 1 clause 17"
}
]Progress through the legislative process
In Committee