SF2049

SF2049 (Legislative Session 94 (2025-2026))

Rochester Public Utilities Advanced Metering Infrastructure Project certain electric meters and software exemption provision

Related bill: HF1760

AI Generated Summary

This bill (S.F. No. 2049) proposes a refundable sales and use tax exemption for electric meters, software, and related components used in the Rochester Public Utilities Advanced Metering Infrastructure Project. The exemption applies to purchases made between June 30, 2024, and March 31, 2029.

Initially, sales and use tax will be imposed and collected as usual under Minnesota Statutes section 297A.62. However, the tax will be refunded following the process outlined in Minnesota Statutes section 297A.75, subdivision 1, clause 17.

Additionally, the bill appropriates funds from the general fund to the Commissioner of Revenue to cover the cost of the tax refunds.

Bill text versions

Introduction PDF file

Actions

Date	Chamber	Where	Type	Name	Committee Name
March 02, 2025	House	Floor	Action	Introduction and first reading
March 02, 2025	Senate	Floor	Action	Introduction and first reading
March 02, 2025	Senate	Floor	Action	Introduction and first reading
March 02, 2025	House	Floor	Action	Referred to	Taxes
March 02, 2025	Senate	Floor	Action	Referred to	Taxes
March 02, 2025	Senate	Floor	Action	Referred to	Taxes

Citations

[
  {
    "analysis": {
      "added": [
        "No new additions in this section."
      ],
      "removed": [
        "No removals in this section."
      ],
      "summary": "This bill references the sales and use tax rate under section 297A.62.",
      "modified": [
        "Tax rates are referenced for calculation of exemptions."
      ]
    },
    "citation": "297A.62",
    "subdivision": "subdivisions 1 and 1a"
  },
  {
    "analysis": {
      "added": [
        "No new additions in this section."
      ],
      "removed": [
        "No removals in this section."
      ],
      "summary": "This section is used to determine refund manner for the tax exemption.",
      "modified": [
        "Describes refund procedures to be applied per section 297A.75."
      ]
    },
    "citation": "297A.75",
    "subdivision": "subdivision 1"
  }
]