SF10 (Legislative Session 94 (2025-2026))
Rochester refundable exemption provision for construction materials for a water reclamation plant
Related bill: HF349
AI Generated Summary
The legislative bill, SF No. 10, proposes that construction materials, supplies, and equipment used for building or renovating a water reclamation plant in Rochester, Minnesota, be exempt from state sales and use tax. These items must be purchased between September 1, 2024, and May 31, 2026, to qualify for the exemption. Although the tax will initially be applied and collected, it will be refunded in the same manner as other similar projects. The money needed to cover these tax refunds will come from Minnesota's general fund and will be managed by the state's commissioner of revenue.
Bill text versions
- Introduction PDF file
Actions
| Date | Chamber | Where | Type | Name | Committee Name |
|---|---|---|---|---|---|
| January 16, 2025 | Senate | Floor | Action | Introduction and first reading | |
| January 16, 2025 | Senate | Floor | Action | Referred to | Taxes |
| January 21, 2025 | Senate | Floor | Action | Author added |
Citations
[
{
"analysis": {
"added": [
"Includes a new sales tax exemption for construction materials for a water reclamation plant."
],
"removed": [
""
],
"summary": "This bill refers to the sales tax imposed under sections 297A.62 subdivisions 1 and 1a for specific materials.",
"modified": [
"Specifies conditions for sales tax refund eligibility."
]
},
"citation": "297A.62",
"subdivision": "subdivisions 1 and 1a"
},
{
"analysis": {
"added": [
"Procedure for tax refund for qualifying projects."
],
"removed": [
""
],
"summary": "This bill mentions the refund procedure referenced in section 297A.75 subdivision 1 clause 17.",
"modified": [
"Clarifies the process for obtaining the tax refund."
]
},
"citation": "297A.75",
"subdivision": "subdivision 1 clause 17"
}
]Progress through the legislative process
In Committee