HF2054 (Legislative Session 94 (2025-2026))
Refundable sales and use tax exemption provided for construction materials used in the Moorhead City Hall renovation project.
Related bill: SF1684
AI Generated Summary
This bill proposes a refundable sales and use tax exemption for construction materials, supplies, and equipment used in the renovation of Moorhead City Hall. The exemption applies to purchases made between February 28, 2025, and June 1, 2027. Initially, the sales tax will be collected as usual, but eligible purchases will qualify for a refund following the process outlined in Minnesota Statutes. Refunds will not be issued until after June 30, 2025. The bill also appropriates funds 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 09, 2025 | House | Floor | Action | Introduction and first reading, referred to | Taxes |
| March 09, 2025 | House | Floor | Action | Introduction and first reading, referred to | Taxes |
Citations
[
{
"analysis": {
"added": [],
"removed": [],
"summary": "This bill modifies the sales tax rate application under section 297A.62 for specific construction projects.",
"modified": [
"Includes provisions for refunding sales taxes collected on construction materials used in the Moorhead City Hall project."
]
},
"citation": "297A.62",
"subdivision": "subdivisions 1 and 1a"
},
{
"analysis": {
"added": [
"Clause 17 added specifically for Moorhead City Hall project's tax refund process."
],
"removed": [],
"summary": "This legislation references the provision for refunding sales tax under section 297A.75 for eligible construction projects.",
"modified": []
},
"citation": "297A.75",
"subdivision": "subdivision 1"
}
]