SF2014

SF2014 (Legislative Session 94 (2025-2026))

Cottonwood County refundable exemption provision for construction materials for certain projects

Related bill: HF1924

AI Generated Summary

This bill (S.F. No. 2014) proposes a sales and use tax exemption for construction materials, supplies, and equipment used in building the Cottonwood County Public Works Maintenance Facility in Windom, Minnesota. The exemption applies to purchases made between December 19, 2024, and January 1, 2027. Initially, the tax will be collected as usual, but it will be refunded following the process outlined in Minnesota Statutes section 297A.75. Refunds will not be issued before June 30, 2025. The bill also appropriates funds from the general fund to cover the cost of these refunds.

Bill text versions

Introduction PDF file

Actions

Date	Chamber	Where	Type	Name	Committee Name
February 26, 2025	House	Floor	Action	Introduction and first reading
February 26, 2025	Senate	Floor	Action	Introduction and first reading
February 26, 2025	House	Floor	Action	Referred to	Taxes
February 26, 2025	Senate	Floor	Action	Referred to	Taxes

Citations

[
  {
    "analysis": {
      "added": [
        "A new exemption for construction materials used in the Cottonwood County Public Works Maintenance Facility."
      ],
      "removed": [
        ""
      ],
      "summary": "This bill provides a sales and use tax exemption for construction materials for certain projects, with refunds applied as if the standard sales tax rates under section 297A.62, subdivisions 1 and 1a, were collected.",
      "modified": [
        ""
      ]
    },
    "citation": "297A.62",
    "subdivision": "subdivision 1 and 1a"
  },
  {
    "analysis": {
      "added": [
        "A provision to issue refunds for collected taxes on applicable construction materials."
      ],
      "removed": [
        ""
      ],
      "summary": "This bill outlines the refund process for sales and use taxes, applying the methods for refund provided in section 297A.75, subdivision 1, clause 17.",
      "modified": [
        ""
      ]
    },
    "citation": "297A.75",
    "subdivision": "subdivision 1"
  }
]