SF67 (Legislative Session 94 (2025-2026))
City of Becker refundable exemption for certain construction materials provision and appropriation
Related bill: HF522
AI Generated Summary
Senate File No. 67 is a bill that proposes a sales and use tax exemption on materials, supplies, and equipment used in certain construction projects within Becker, Minnesota. Specifically, this exemption will apply to projects that involve building or renovating the city hall and police station. To receive the exemption, the purchases must be made between May 31, 2024, and May 1, 2025.
The bill dictates that taxes must initially be collected as usual but will later be refunded in accordance with specific state statutes. The funds necessary for these refunds will be provided from the general fund to the commissioner of revenue.
Bill text versions
- Introduction PDF file
Actions
| Date | Chamber | Where | Type | Name | Committee Name |
|---|---|---|---|---|---|
| January 15, 2025 | House | Floor | Action | Introduction and first reading | |
| January 15, 2025 | Senate | Floor | Action | Introduction and first reading | |
| January 15, 2025 | House | Floor | Action | Referred to | Taxes |
| January 15, 2025 | Senate | Floor | Action | Referred to | Taxes |
Citations
[
{
"analysis": {
"added": [
"Explicit exemption for police station materials not covered under existing law."
],
"removed": [
""
],
"summary": "This section, referenced in the exemption for the city of Becker, typically handles existing exempt categories for sales and use tax.",
"modified": [
""
]
},
"citation": "297A.71",
"subdivision": "subdivision 53"
},
{
"analysis": {
"added": [
""
],
"removed": [
""
],
"summary": "These subdivisions define the general state sales tax rate, which is applied before a refund is processed.",
"modified": [
"Specifies refund process via general state rates before exemption is applied."
]
},
"citation": "297A.62",
"subdivision": "subdivisions 1 and 1a"
},
{
"analysis": {
"added": [
""
],
"removed": [
""
],
"summary": "This provides mechanisms for implementing refunds of taxes paid under specified conditions.",
"modified": [
"Extends application of refund provisions to constructions in Becker."
]
},
"citation": "297A.75",
"subdivision": "subdivision 1"
}
]