Minnesota 2023-2024 Regular Session

Minnesota Senate Bill SF1877

Introduced
2/20/23  

Caption

Sales of electricity sales and use tax exemption authorization

Impact

The enactment of SF1877 is projected to have significant impacts on both residential and industrial sectors within Minnesota. For residential customers, particularly those who rely heavily on electricity for heating during winter, the bill aims to provide financial relief during peak months of high consumption. This exemption could potentially enhance affordability for vulnerable households, aiding in energy poverty reduction. In the industrial sector, exempting electricity used in production processes can lower operational costs for manufacturers, translating to potential price reductions for consumers and improved competitiveness in the marketplace.

Summary

SF1877 seeks to amend Minnesota tax regulations by exempting certain sales of electricity from sales and use tax. The bill applies primarily to residential customers who use electricity as their primary source of heating during the colder months specifically from November to April. It also seeks to offer exemptions for electricity sales utilized in industrial production processes, addressing the materials consumed in the creation of tangible personal properties intended for retail sale. The intent behind these exemptions is to alleviate tax burdens on both consumers and businesses involved in production activities.

Contention

Despite these advantages, SF1877 has sparked discussions about its implications on state revenue. Some legislators express concerns that the proposed tax exemptions, while beneficial to certain demographics, could lead to reduced tax income for the state, which might affect funding for public services. Additionally, critics argue that the bill could disproportionately benefit larger industrial companies at the expense of smaller businesses that may not have the same energy consumption levels. The need for a balanced approach that considers both economic growth and fiscal responsibility is central to the debate surrounding this bill.

Companion Bills

MN HF852

Similar To Sales and use tax provisions modified, and sales of electricity exempted.

Similar Bills

CA AB516

Sex offenses: disabled victims.

CA AB2123

District-based elections.

CA AB453

District-based elections.

MI HB4122

Health occupations: health professionals; permanent revocation of license or registration if convicted of sexual conduct under pretext of medical treatment; provide for. Amends sec. 16226 of 1978 PA 368 (MCL 333.16226). TIE BAR WITH: HB 4121'23

CA AB3171

Controlled substances: fentanyl.

MN SF1826

Payment rates establishment for certain substance use disorder treatment services

MN HF1994

Payment rates established for certain substance use disorder treatment services, and vendor eligibility recodified for payments from the behavioral health fund.

CA AB892

Sex offenders: registration: solicitation of a minor.