1.1 A bill for an act
1.2 relating to taxation; sales and use; providing a refundable exemption for
1.3 construction materials for certain projects in the city of Woodbury.
1.4BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.5 Section 1. CITY OF WOODBURY; SALES AND USE TAX EXEMPTION FOR
1.6CONSTRUCTION MATERIALS.
1.7 Subdivision 1.Exemption; refund.(a) Materials and supplies used or consumed in and
1.8equipment incorporated into the construction, reconstruction, upgrade, expansion, renovation,
1.9or remodeling of a water treatment facility and water tower, including water pipeline
1.10infrastructure and associated improvements funded by the city of Woodbury are exempt
1.11from sales and use tax under Minnesota Statutes, chapter 297A, provided that the materials,
1.12supplies, and equipment are purchased after January 31, 2024, and before December 1,
1.132028.
1.14 (b) The tax must be imposed and collected as if the rate under Minnesota Statutes, section
1.15297A.62, subdivisions 1 and 1a, applied and then refunded in the same manner provided
1.16for projects under Minnesota Statutes, section 297A.75, subdivision 1, clause (17). Refunds
1.17for eligible purchases must not be issued until after June 30, 2025.
1.18 Subd. 2.Appropriation.The amount required to pay the refunds under subdivision 1
1.19is appropriated from the general fund to the commissioner of revenue.
1.20 EFFECTIVE DATE.This section is effective retroactively for sales and purchases
1.21made after January 31, 2024, and before December 1, 2028.
1Section 1.
REVISOR EAP/AD 25-0095112/04/24
State of Minnesota
This Document can be made available
in alternative formats upon request
HOUSE OF REPRESENTATIVES
H. F. No. 1529
NINETY-FOURTH SESSION