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HF3082 (Legislative Session 94 (2025-2026))

Brooklyn Park; refundable sales and use tax exemption provided for construction materials for a regional athletic facility.

Related bill: SF3319

AI Generated Summary

Purpose of the Bill

The purpose of this bill is to provide a tax relief for the development of a regional athletic facility in the city of Brooklyn Park, Minnesota, by exempting certain construction materials from sales and use tax.

Main Provisions

  • Sales Tax Exemption: The bill offers a refundable exemption from sales and use tax for materials, supplies, and equipment used in constructing, reconstructing, upgrading, expanding, and renovating a regional athletic facility in Brooklyn Park.
  • Eligible Purchases: To qualify for the exemption, purchases must occur between December 1, 2025, and December 31, 2028.
  • Refund Process: While the tax will be initially imposed and collected at the usual rates, it will be refunded following the process outlined in Minnesota Statutes section 297A.75, subdivision 1, clause 17.
  • Funding for Refunds: The necessary funds for issuing these refunds will be appropriated from the general fund to the commissioner of revenue.

Significant Changes to Existing Law

  • Introduces a new tax exemption specific to the proposed athletic facility in Brooklyn Park, making it unique to this project and time period.
  • Modifies the process for tax refund in a manner already established for similar projects.

Relevant Terms

sales tax exemption, construction materials, regional athletic facility, Brooklyn Park, refund, appropriation, Minnesota Statutes section 297A.75

Bill text versions

Actions

DateChamberWhereTypeNameCommittee Name
April 02, 2025HouseFloorActionIntroduction and first reading, referred toTaxes

Citations

 
[
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "This section establishes the standard state sales tax rates applicable to various goods and services.",
      "modified": []
    },
    "citation": "297A.62",
    "subdivision": "subdivisions 1 and 1a"
  },
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "This section covers the procedure for refunding sales tax for certain exempt projects.",
      "modified": []
    },
    "citation": "297A.75",
    "subdivision": "subdivision 1"
  }
]

Sponsors