1.1 A bill for an act
1.2 relating to taxation; sales and use; providing a refundable exemption for certain
1.3 materials and equipment used in construction of the Stearns County Justice Center.
1.4BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.5 Section 1. STEARNS COUNTY; SALES AND USE TAX EXEMPTION FOR
1.6CONSTRUCTION MATERIALS.
1.7 Subdivision 1.Exemption; refund.(a) To the extent not exempt under Minnesota
1.8Statutes, section 297A.71, subdivision 3, materials and supplies used or consumed in and
1.9equipment incorporated into the construction, reconstruction, upgrade, expansion, renovation,
1.10or remodeling of a jail at the Stearns County Justice Center are exempt from sales and use
1.11tax under Minnesota Statutes, chapter 297A, provided that the materials, supplies, and
1.12equipment are purchased after January 1, 2025, and before January 1, 2031.
1.13 (b) Materials and supplies used or consumed in and equipment incorporated into the
1.14construction, reconstruction, upgrade, expansion, renovation, or remodeling of a law
1.15enforcement center and judicial center at the Stearns County Justice Center are exempt from
1.16sales and use tax under Minnesota Statutes, chapter 297A, provided that the materials,
1.17supplies, and equipment are purchased after January 1, 2025, and before January 1, 2031.
1.18 (c) The tax must be imposed and collected as if the rate under Minnesota Statutes, section
1.19297A.62, subdivisions 1 and 1a, applied and then refunded in the same manner provided
1.20for projects under Minnesota Statutes, section 297A.75, subdivision 1, clause (17). No
1.21refunds may be issued before July 1, 2025.
1Section 1.
REVISOR EAP/LJ 25-0215901/24/25
State of Minnesota
This Document can be made available
in alternative formats upon request
HOUSE OF REPRESENTATIVES
H. F. No. 1547
NINETY-FOURTH SESSION 2.1 Subd. 2.Appropriation.The amount required to pay the refunds under subdivision 1
2.2is appropriated from the general fund to the commissioner of revenue.
2.3 EFFECTIVE DATE.This section is effective retroactively for sales and purchases
2.4made after January 1, 2025, and before January 1, 2031.
2Section 1.
REVISOR EAP/LJ 25-0215901/24/25