Minnesota 2023-2024 Regular Session

Minnesota House Bill HF1870

Introduced
2/16/23  

Caption

Chanhassen; sales and use tax provisions modified, and exemption provided for construction project materials.

Impact

The implementation of HF1870 would amend Minnesota Statutes 2022 section 297A.71 to allow for tax refunds on materials purchased for significant community projects. The bill stipulates that for specific projects, the total tax refund should not exceed $850,000 for related construction activities, thus incentivizing developments in local government infrastructure. Such changes are designed to stimulate community growth and support investment in public facilities, ultimately enhancing the quality of services offered to residents in Chanhassen.

Summary

House File 1870 (HF1870) proposes modifications to the sales and use tax provisions in Minnesota, specifically targeting the exemption of construction materials for certain projects in the city of Chanhassen. The bill aims to provide tax relief for materials and supplies used in constructing local government-owned facilities, including fire stations, police stations, and community centers. Notable projects that would benefit from this exemption include a new city hall, senior center, and park amenities in Chanhassen, with exemptions applicable for purchases made between January 31, 2024, and February 1, 2027.

Contention

While the bill may appear beneficial for local governments and construction projects, potential points of contention could arise from the implications of tax exemptions on state revenues. Critics may argue that while local governments may benefit, such exemptions could lead to a reduction in tax income for the state, impacting other sectors funded by these revenues. Additionally, there might be discussions on whether this policy is equitable, as it offers advantages to specific cities over others, which could lead to further disparities in local governmental funding and resource allocation.

Companion Bills

MN SF1860

Similar To Chanhassen exemption provision for construction materials for certain projects

Previously Filed As

MN SF1860

Chanhassen exemption provision for construction materials for certain projects

MN HF2482

Moorhead; sales and use tax provisions modified, and exemption provided for construction materials for city projects.

MN HF1534

Wayzata; sales and use tax provisions modified, and construction materials sales tax exemption provided for city projects.

MN HF2226

Beltrami County; sales and use tax provisions modified, and exemption for construction materials for county jail provided.

MN HF152

Sales and use tax provisions modified, and North Metro Range construction material sales tax exemption provided.

MN HF3104

Ramsey; sales and use tax provisions modified, and exemption for construction materials for new water treatment plant provided.

MN SF1466

Wayzata sales tax exemption provision for construction materials for certain projects

MN SF2177

Exemption provision for construction materials for certain projects in the city of Moorhead

MN HF3340

Grand Rapids; sales and use tax provisions modified, and civic center refundable construction exemption provided.

MN SF64

North Metro Range construction materials sales tax exemption provision

Similar Bills

No similar bills found.