HF1924 (Legislative Session 94 (2025-2026))
Cottonwood County; refundable sales and use tax exemption provided for construction materials.
Related bill: SF2014
AI Generated Summary
This Minnesota House bill proposes a refundable sales and use tax exemption for construction materials, supplies, and equipment used in building the Cottonwood County Public Works Maintenance Facility in Windom. Purchases made between December 19, 2024, and January 1, 2027, will initially be taxed but later refunded. Refunds will not be issued until after June 30, 2025. The bill also appropriates funds from the general fund to cover 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 section outlines the imposition of sales and use tax rates, referenced regarding a specific tax exemption and refund process.",
"modified": [
"Referenced to ensure the correct application of tax rates for exemption purposes."
]
},
"citation": "297A.62",
"subdivision": "subdivisions 1 and 1a"
},
{
"analysis": {
"added": [],
"removed": [],
"summary": "This section is mentioned in the context of processing refunds for sales and use taxes on construction materials.",
"modified": [
"Specifies the refund procedure applicable to the exemption for Cottonwood County."
]
},
"citation": "297A.75",
"subdivision": "subdivision 1"
}
]