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SF2122 (Legislative Session 94 (2025-2026))

City of Chanhassen facility construction materials refundable exemption provision and appropriation

Related bill: HF1919

AI Generated Summary

This bill, S.F. No. 2122, proposes a sales and use tax exemption for construction materials used in the Chanhassen Bluffs Sports Complex project in Chanhassen, Minnesota.

Key Provisions:

  1. Tax Exemption & Refund:

    • Exempts from sales and use tax materials, supplies, and equipment used in the construction, reconstruction, upgrade, expansion, renovation, or remodeling of the Chanhassen Bluffs Sports Complex.
    • Applies to purchases made between November 1, 2025, and August 31, 2027.
    • Sales tax must still be collected initially but will be refunded following the procedures in Minnesota Statutes, section 297A.75, subdivision 1, clause 17.

  2. Appropriation for Refunds:

    • The funds required for these refunds will come from the Minnesota general fund and be allocated to the commissioner of revenue.

Overall Purpose:

The bill aims to reduce the tax burden on construction materials for the Chanhassen Bluffs Sports Complex, indirectly supporting its development by providing financial relief through tax refunds.

Bill text versions

Actions

DateChamberWhereTypeNameCommittee Name
March 02, 2025HouseFloorActionIntroduction and first reading
March 02, 2025SenateFloorActionIntroduction and first reading
March 02, 2025HouseFloorActionReferred toTaxes
March 02, 2025SenateFloorActionReferred toTaxes

Citations

 
[
  {
    "analysis": {
      "added": [
        "Provides a temporary exemption and refund process for specific construction materials."
      ],
      "removed": [
        ""
      ],
      "summary": "This bill addresses the application of the sales tax rate for construction materials for a facility in Chanhassen, referencing the existing sales tax rates in section 297A.62.",
      "modified": [
        ""
      ]
    },
    "citation": "297A.62",
    "subdivision": "subdivisions 1 and 1a"
  },
  {
    "analysis": {
      "added": [
        "Applies existing refund procedures to new specific exemptions for Chanhassen construction projects."
      ],
      "removed": [
        ""
      ],
      "summary": "This bill modifies the refund process for sales tax on construction materials, as outlined in section 297A.75.",
      "modified": [
        ""
      ]
    },
    "citation": "297A.75",
    "subdivision": "subdivision 1 clause 17"
  }
]

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