SF957

SF957 (Legislative Session 94 (2025-2026))

Benton County government center refundable exemption for certain construction materials provision

AI Generated Summary

Senate Bill No. 957 introduced in Minnesota proposes a tax exemption specifically for construction materials, supplies, and equipment used in building a government center in Benton County, located in the city of Foley. To qualify, these items must be purchased between March 31, 2025, and January 1, 2030. The plan is to collect the sales and use tax initially, as usual, but then to refund it under specific conditions similar to previous projects. The funds needed to provide these refunds will come from the state's general fund. The government intends to start issuing refunds after June 30, 2025.

Bill text versions

Introduction PDF file

Actions

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

Citations

[
  {
    "analysis": {
      "added": [
        "A new provision for a refundable exemption for construction materials in Benton County."
      ],
      "removed": [],
      "summary": "The bill references the sales tax rates that apply under section 297A.62, subdivisions 1 and 1a.",
      "modified": []
    },
    "citation": "297A.62",
    "subdivision": "subdivisions 1 and 1a"
  },
  {
    "analysis": {
      "added": [
        "Specification of refund process for Benton County construction materials."
      ],
      "removed": [],
      "summary": "The bill refers to the method of refund for sales tax used in projects under section 297A.75, subdivision 1.",
      "modified": []
    },
    "citation": "297A.75",
    "subdivision": "subdivision 1"
  }
]