| 1 | 1 | | 1.1 A bill for an act |
|---|
| 2 | 2 | | 1.2 relating to taxation; sales and use; providing a refundable exemption for certain |
|---|
| 3 | 3 | | 1.3 materials and equipment used in construction of the Stearns County Justice Center. |
|---|
| 4 | 4 | | 1.4BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: |
|---|
| 5 | 5 | | 1.5 Section 1. STEARNS COUNTY; SALES AND USE TAX EXEMPTION FOR |
|---|
| 6 | 6 | | 1.6CONSTRUCTION MATERIALS. |
|---|
| 7 | 7 | | 1.7 Subdivision 1.Exemption; refund.(a) To the extent not exempt under Minnesota |
|---|
| 8 | 8 | | 1.8Statutes, section 297A.71, subdivision 3, materials and supplies used or consumed in and |
|---|
| 9 | 9 | | 1.9equipment incorporated into the construction, reconstruction, upgrade, expansion, renovation, |
|---|
| 10 | 10 | | 1.10or remodeling of a jail at the Stearns County Justice Center are exempt from sales and use |
|---|
| 11 | 11 | | 1.11tax under Minnesota Statutes, chapter 297A, provided that the materials, supplies, and |
|---|
| 12 | 12 | | 1.12equipment are purchased after January 1, 2025, and before January 1, 2031. |
|---|
| 13 | 13 | | 1.13 (b) Materials and supplies used or consumed in and equipment incorporated into the |
|---|
| 14 | 14 | | 1.14construction, reconstruction, upgrade, expansion, renovation, or remodeling of a law |
|---|
| 15 | 15 | | 1.15enforcement center and judicial center at the Stearns County Justice Center are exempt from |
|---|
| 16 | 16 | | 1.16sales and use tax under Minnesota Statutes, chapter 297A, provided that the materials, |
|---|
| 17 | 17 | | 1.17supplies, and equipment are purchased after January 1, 2025, and before January 1, 2031. |
|---|
| 18 | 18 | | 1.18 (c) The tax must be imposed and collected as if the rate under Minnesota Statutes, section |
|---|
| 19 | 19 | | 1.19297A.62, subdivisions 1 and 1a, applied and then refunded in the same manner provided |
|---|
| 20 | 20 | | 1.20for projects under Minnesota Statutes, section 297A.75, subdivision 1, clause (17). No |
|---|
| 21 | 21 | | 1.21refunds may be issued before July 1, 2025. |
|---|
| 22 | 22 | | 1Section 1. |
|---|
| 23 | 23 | | REVISOR EAP/LJ 25-0215901/24/25 |
|---|
| 24 | 24 | | State of Minnesota |
|---|
| 25 | 25 | | This Document can be made available |
|---|
| 26 | 26 | | in alternative formats upon request |
|---|
| 27 | 27 | | HOUSE OF REPRESENTATIVES |
|---|
| 28 | 28 | | H. F. No. 1547 |
|---|
| 29 | 29 | | NINETY-FOURTH SESSION 2.1 Subd. 2.Appropriation.The amount required to pay the refunds under subdivision 1 |
|---|
| 30 | 30 | | 2.2is appropriated from the general fund to the commissioner of revenue. |
|---|
| 31 | 31 | | 2.3 EFFECTIVE DATE.This section is effective retroactively for sales and purchases |
|---|
| 32 | 32 | | 2.4made after January 1, 2025, and before January 1, 2031. |
|---|
| 33 | 33 | | 2Section 1. |
|---|
| 34 | 34 | | REVISOR EAP/LJ 25-0215901/24/25 |
|---|