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 the city of Maple Grove.
1.4BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.5 Section 1. CITY OF MAPLE GROVE; 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 the Maple Grove Community Center are exempt from sales and use tax
1.10under Minnesota Statutes, chapter 297A, if the materials, supplies, and equipment are
1.11purchased after March 31, 2024, and before June 1, 2029.
1.12 (b) The tax must be imposed and collected as if the rate under Minnesota Statutes, section
1.13297A.62, subdivisions 1 and 1a, applied and then refunded in the same manner provided
1.14for projects under Minnesota Statutes, section 297A.75, subdivision 1, clause (17).
1.15 Subd. 2.Appropriation.The amount required to pay the refunds under subdivision 1
1.16is appropriated from the general fund to the commissioner of revenue.
1.17 EFFECTIVE DATE.This section is effective retroactively for sales and purchases
1.18made after March 31, 2024, and before June 1, 2029.
1Section 1.
REVISOR EAP/MI 25-0093612/04/24
State of Minnesota
This Document can be made available
in alternative formats upon request
HOUSE OF REPRESENTATIVES
H. F. No. 190
NINETY-FOURTH SESSION
Authored by Robbins01/22/2025
The bill was read for the first time and referred to the Committee on Taxes