Minneslate Logo

HF2206 (Legislative Session 94 (2025-2026))

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

Related bill: SF344

AI Generated Summary

This bill provides a sales and use tax exemption for materials, supplies, and equipment used in the construction, reconstruction, upgrade, expansion, renovation, or remodeling of the Chanhassen Bluffs Sports Complex in Chanhassen, Minnesota.

Key Provisions:

  1. Tax Exemption:

    • Applies to materials, supplies, and equipment incorporated into the project.
    • Covers purchases made between November 1, 2025, and August 31, 2027.
    • Taxes will initially be collected and then refunded.

  2. Refund Process:

    • Taxes will be imposed as usual under Minnesota Statutes Section 297A.62.
    • Refunds will be issued following the process outlined in Minnesota Statutes Section 297A.75, subdivision 1, clause 17.

  3. Funding for Refunds:

    • The refunds will be funded through an appropriation from the general fund to the Minnesota commissioner of revenue.

This bill aims to reduce the cost of the Chanhassen Bluffs Sports Complex project by refunding sales and use taxes on construction materials.

Bill text versions

Actions

DateChamberWhereTypeNameCommittee Name
March 11, 2025HouseFloorActionIntroduction and first reading, referred toTaxes
March 11, 2025HouseFloorActionIntroduction and first reading, referred toTaxes

Citations

 
[
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "This bill involves sales tax rates applicable to the exemption for construction materials in Chanhassen.",
      "modified": []
    },
    "citation": "297A.62",
    "subdivision": "subdivision 1"
  },
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "This bill involves sales tax rates applicable to the exemption for construction materials in Chanhassen.",
      "modified": []
    },
    "citation": "297A.62",
    "subdivision": "subdivision 1a"
  },
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "This bill involves the refund procedure for sales and use tax under section 297A.75.",
      "modified": []
    },
    "citation": "297A.75",
    "subdivision": "subdivision 1"
  }
]

Sponsors