Minnesota 2023-2024 Regular Session

Minnesota Senate Bill SF64

Introduced
1/9/23  

Caption

North Metro Range construction materials sales tax exemption provision

Impact

The implementation of SF64 is expected to have positive fiscal impacts by lowering the upfront construction costs for municipalities involved in upgrading or building essential public safety facilities. By allowing local governments to retain more funds for public safety efforts, the bill could contribute to better-equipped emergency response capabilities in the communities served by the facilities listed within it.

Summary

SF64, titled the North Metro Range construction materials sales tax exemption provision, aims to provide a sales tax exemption for specific construction materials used in various local government projects. This legislation seeks to bolster public safety infrastructure by exempting materials used in the construction and renovation of facilities such as fire stations, police stations, and training centers. Notably, the bill outlines the types of facilities that qualify for the exemption and the timelines under which these materials must be purchased to be eligible.

Contention

While SF64 has garnered support from local governments and public safety advocates, some concerns have been voiced regarding potential implications for state revenue. Detractors argue that the sales tax exemption may decrease the revenue available for state-funded services, particularly if similar exemptions are expanded to other types of projects in the future. There’s also an underlying tension regarding the balance of funding for public safety initiatives versus ensuring sufficient state budget stability.

Companion Bills

MN HF152

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

Similar Bills

No similar bills found.