Minneslate Logo

SF3319 (Legislative Session 94 (2025-2026))

City of Brooklyn Park regional athletic facility construction materials refundable exemption provision and appropriation

Related bill: HF3082

AI Generated Summary

Purpose of the Bill

The bill aims to provide financial relief through a tax exemption for construction materials used in a specific regional athletic facility project in Brooklyn Park, Minnesota.

Main Provisions

  • Sales Tax Exemption: The bill offers a sales and use tax exemption on construction materials, supplies, and equipment for a regional athletic facility in Brooklyn Park. This includes items used for construction, reconstruction, upgrading, expansion, and renovation.

  • Eligibility Period: Only purchases made between December 1, 2025, and December 31, 2028, qualify for this exemption.

  • Refund Process: Although the items are subject to tax at the time of purchase, the tax paid will be refunded. This process will follow the method outlined for other projects in Minnesota law.

Significant Changes

  • This is a specific exemption targeted at promoting the development of certain infrastructure in Brooklyn Park by reducing construction costs through tax relief.

  • It introduces a temporary window during which these purchases are eligible for refunds, thus offering an incentive for timely project execution.

Relevant Terms

sales tax exemption, use tax, construction materials, refund, regional athletic facility, Brooklyn Park, Minnesota, appropriation, general fund, commissioner of revenue.

Bill text versions

Actions

DateChamberWhereTypeNameCommittee Name
April 06, 2025SenateFloorActionIntroduction and first reading
April 06, 2025SenateFloorActionReferred toTaxes

Citations

 
[
  {
    "analysis": {
      "added": [
        "Introduces a refundable exemption specific to certain construction projects."
      ],
      "removed": [
        ""
      ],
      "summary": "Provision related to sales tax rate applicable to transactions involving construction materials.",
      "modified": [
        ""
      ]
    },
    "citation": "297A.62",
    "subdivision": "subdivisions 1 and 1a"
  },
  {
    "analysis": {
      "added": [
        "Defines appropriation for refunds."
      ],
      "removed": [
        ""
      ],
      "summary": "Procedure for refunding tax imposed on construction materials.",
      "modified": [
        ""
      ]
    },
    "citation": "297A.75",
    "subdivision": "subdivision 1 clause 17"
  }
]

Sponsors