HF1919

HF1919 (Legislative Session 94 (2025-2026))

Chanhassen; refundable sales and use tax exemption provided for construction materials.

Related bill: SF2122

AI Generated Summary

This bill proposes a sales and use tax exemption for construction materials, supplies, and equipment used in building, renovating, or upgrading the Chanhassen Bluffs Sports Complex in Chanhassen, Minnesota. The exemption applies to purchases made between November 1, 2025, and August 31, 2027.

Although the tax will initially be collected at standard rates, it will later be refunded following procedures outlined in Minnesota Statutes section 297A.75. The bill also appropriates the necessary funds from the general fund to the commissioner of revenue to cover the cost of these refunds.

Bill text versions

Introduction PDF file

Actions

Date	Chamber	Where	Type	Name	Committee Name
March 04, 2025	House	Floor	Action	Introduction and first reading, referred to	Taxes
March 04, 2025	House	Floor	Action	Introduction and first reading, referred to	Taxes

Citations

[
  {
    "analysis": {
      "added": [
        ""
      ],
      "removed": [
        ""
      ],
      "summary": "This provision relates to the imposition of sales and use tax rates under section 297A.62.",
      "modified": [
        ""
      ]
    },
    "citation": "297A.62",
    "subdivision": "subdivisions 1 and 1a"
  },
  {
    "analysis": {
      "added": [
        ""
      ],
      "removed": [
        ""
      ],
      "summary": "This statute addresses the process for refunds of sales and use tax for certain projects under section 297A.75.",
      "modified": [
        ""
      ]
    },
    "citation": "297A.75",
    "subdivision": "subdivision 1 clause 17"
  }
]