Minneslate Logo

SF195 (Legislative Session 94 (2025-2026))

Columbia Heights sales tax exemption for construction materials authorization

Related bill: HF155

AI Generated Summary

This legislative bill, SF No 195, proposes that construction materials, supplies, and equipment used for building, renovating, or upgrading a new city hall in Columbia Heights, Minnesota, will be exempt from sales and use taxes. The exemption is applicable only if these items are purchased between August 31, 2021, and April 1, 2024. Although the tax will be initially collected, it will be refunded later. The refunds will start being issued after June 30, 2025, and claims for these refunds can be submitted until December 31, 2025. The money needed to cover these tax refunds will come from the state's general fund.

Bill text versions

Actions

DateChamberWhereTypeNameCommittee Name
January 15, 2025HouseFloorActionIntroduction and first reading
January 15, 2025SenateFloorActionIntroduction and first reading
January 15, 2025HouseFloorActionReferred toTaxes
January 15, 2025SenateFloorActionReferred toTaxes

Citations

 
[
  {
    "analysis": {
      "added": [
        "Clarifies application of sales tax rate before refund process."
      ],
      "removed": [
        ""
      ],
      "summary": "This bill addresses the sales and use tax exemption for construction materials in Columbia Heights and includes reference to section 297A.62 subdivisions 1 and 1a.",
      "modified": [
        "Specifies exemption refund conditions and timing."
      ]
    },
    "citation": "297A.62",
    "subdivision": "subdivisions 1 and 1a"
  },
  {
    "analysis": {
      "added": [
        "Enumeration of refund process for specific projects."
      ],
      "removed": [
        ""
      ],
      "summary": "The bill outlines the process for tax refunds for construction materials under section 297A.75.",
      "modified": [
        "Ensures refunds are in alignment with established guidelines for similar projects."
      ]
    },
    "citation": "297A.75",
    "subdivision": "subdivision 1 clause 17"
  },
  {
    "analysis": {
      "added": [
        "Extension for filing refund claims for Columbia Heights project."
      ],
      "removed": [
        ""
      ],
      "summary": "This section modifies filing claims for tax refunds under section 289A.40 subdivision 1.",
      "modified": [
        "Adjusts submission deadline for refund claims."
      ]
    },
    "citation": "289A.40",
    "subdivision": "subdivision 1"
  }
]

Sponsors