Minnesota 2023-2024 Regular Session

Minnesota House Bill HF1623

Introduced
2/13/23  

Caption

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

Impact

If enacted, HF1623 would significantly impact the financial aspects of the Central Park project by reducing the upfront construction costs associated with sales tax on building materials. By appropriating funds from the general fund to cover the refunds related to this tax exemption, the bill indicates a state commitment to supporting local infrastructure projects that could enhance community facilities and potentially boost local economic growth. The construction exemption is seen as a way to incentivize development while relieving some of the financial burdens on municipal projects.

Summary

House File 1623 is a legislative proposal focused on modifying sales and use tax provisions related to the construction of the Central Park project in Woodbury. The bill outlines a refundable sales tax exemption specifically for materials and supplies used in the construction activities associated with this project. As outlined in the bill text, any materials purchased after June 30, 2023, and before January 1, 2026, will qualify for this exemption, allowing for the refund of sales taxes that would otherwise be imposed on these materials.

Contention

While the bill appears to have clear benefits in terms of tax relief for the Central Park project, potential points of contention may arise around budgetary implications and the allocation of state funds. Critics may argue that dedicating state resources to refunding taxes could divert funds from other essential services or projects. Additionally, discussions may center on the fairness of providing tax exemptions for specific local projects versus broader tax policy that affects all constituents. Stakeholders may raise concerns regarding transparency in the funding process and the long-term sustainability of such financial maneuvers.

Companion Bills

MN SF473

Similar To Woodbury Central Park project building materials refundable construction sales and use tax exemption authorization and appropriation

Previously Filed As

MN SF473

Woodbury Central Park project building materials refundable construction sales and use tax exemption authorization and appropriation

MN HF414

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

MN HF1529

Woodbury; refundable sales and use tax exemption provided for construction materials for certain projects.

MN SF13

Woodbury refundable exemption provision for construction materials for certain projects

MN HF2417

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

MN HF3559

Woodbury; refundable sales and use tax exemption provided for construction materials for a water treatment facility and associated infrastructure.

MN HF2819

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

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 HF2655

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

MN HF677

Spring Lake Park; refundable sales and use tax exemption provided for construction materials.

Similar Bills

No similar bills found.