Minnesota 2023-2024 Regular Session

Minnesota House Bill HF2819

Introduced
3/9/23  

Caption

Spring Grove; sales and use tax provisions modified, refundable exemption for building materials and capital equipment provided, and money appropriated.

Impact

The implementation of HF2819 is expected to provide significant financial relief for those affected by the fire, making it more affordable to acquire necessary materials and equipment for rebuilding. The measure stipulates that refunds for eligible purchases must not be issued until after June 30, 2023, and establishes a retroactive effective date from December 23, 2022, applying to purchases made until January 1, 2028. This provision is particularly relevant for residents and businesses looking to swiftly recover from the damages sustained during the disaster.

Summary

HF2819 is a bill that introduces a sales and use tax exemption for building materials and capital equipment in the city of Spring Grove, Minnesota. The bill is in direct response to the damage caused by a fire on December 22, 2022, allowing for certain materials used in the recovery process to be exempt from sales tax. Specifically, it covers items that are utilized for the repair or replacement of property that was damaged during the fire, thus aiming to ease the financial burden on residents and businesses involved in the reconstruction efforts.

Contention

Debate surrounding HF2819 may arise from questions about the extension of tax exemptions and their implications on state revenues. Proponents argue that providing these exemptions is essential for local recovery efforts, while critics may express concern regarding the potential for decreased tax revenues that could impact state funding for other vital services. The bill's provisions emphasize addressing urgent community needs following a disaster, underscoring the importance of timely financial support in recovery processes.

Companion Bills

MN SF2857

Similar To Spring Grove refundable sales tax exemption for building materials and capital equipment establishment and appropriation

Previously Filed As

MN SF2857

Spring Grove refundable sales tax exemption for building materials and capital equipment establishment and appropriation

MN HF414

Sales and use tax provisions modified, refundable exemptions provided for construction materials for school buildings, and money appropriated.

MN HF1623

Woodbury; sales and use tax provisions modified, refundable construction exemption provided for building materials for Central Park project, and money appropriated.

MN HF2417

Oakdale; sales and use tax provisions modified, refundable exemption for construction materials provided, and money appropriated.

MN HF3340

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

MN HF893

Sales and use tax provisions modified, and sales tax exemption expanded for capital equipment purchases.

MN HF1786

Edina; sales and use tax provisions modified, refundable sales tax exemption for construction materials provided for renovation of Fire Station No. 2, and money appropriated.

MN SF500

Refundable exemptions for construction materials for certain school buildings authorization and appropriation

MN HF2655

Sales and use tax provisions modified, and exemption for construction materials for school buildings and facilities provided.

MN HF5015

Refundable sales and use tax exemption provided for construction materials used for residential housing.

Similar Bills

No similar bills found.