HF1760

HF1760 (Legislative Session 94 (2025-2026))

Sales and use tax exemption provided for certain electric meters and software used in the Rochester Public Utilities Advanced Metering Infrastructure Project.

Related bill: SF2049

AI Generated Summary

This bill proposes a refundable sales and use tax exemption for electric meters, software, and related components used in the Rochester Public Utilities (RPU) Advanced Metering Infrastructure Project. The exemption applies to purchases made between July 1, 2024, and March 31, 2029.

Initially, the standard sales and use tax must be collected on these purchases, but it will later be refunded following the procedure outlined in Minnesota Statutes, section 297A.75, subdivision 1, clause 17. Additionally, the bill appropriates the necessary funding from the general fund to the commissioner of revenue to cover these refunds.

Bill text versions

Introduction PDF file

Actions

Date	Chamber	Where	Type	Name	Committee Name
March 02, 2025	House	Floor	Action	Introduction and first reading, referred to	Taxes
March 02, 2025	House	Floor	Action	Introduction and first reading, referred to	Taxes

Citations

[
  {
    "analysis": {
      "added": [
        "Include a refund mechanism for taxes imposed on electric meters and software related to Rochester Public Utilities Project."
      ],
      "removed": [
        ""
      ],
      "summary": "This bill involves an exemption under the sales and use tax rates specified in section 297A.62.",
      "modified": [
        ""
      ]
    },
    "citation": "297A.62",
    "subdivision": "subdivisions 1 and 1a"
  },
  {
    "analysis": {
      "added": [
        "Provides appropriations for refund payments related to the Rochester Public Utilities Project."
      ],
      "removed": [
        ""
      ],
      "summary": "This bill provides a reference to the refund process outlined in section 297A.75, subdivision 1.",
      "modified": [
        ""
      ]
    },
    "citation": "297A.75",
    "subdivision": "subdivision 1"
  }
]