1.1 A bill for an act
1.2 relating to taxation; sales and use; providing a refundable exemption for
1.3 construction materials used in the Moorhead City Hall renovation project.
1.4BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.5 Section 1. MOORHEAD CITY HALL; SALES TAX EXEMPTION FOR
1.6CONSTRUCTION MATERIALS.
1.7 Subdivision 1.Exemption; refund.(a) Materials and supplies used in and equipment
1.8incorporated into the construction, reconstruction, upgrade, expansion, renovation, or
1.9remodeling of Moorhead City Hall are exempt from sales and use tax imposed under
1.10Minnesota Statutes, chapter 297A, if the materials, supplies, and equipment are purchased
1.11after February 28, 2025, and before June 1, 2027.
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). Refunds
1.15for eligible purchases must not be issued until after June 30, 2025.
1.16 Subd. 2.Appropriation.The amount required to pay the refunds under subdivision 1
1.17is appropriated from the general fund to the commissioner of revenue.
1.18 EFFECTIVE DATE.This section is effective retroactively for sales and purchases
1.19made after February 28, 2025, and before June 1, 2027.
1Section 1.
REVISOR EAP/MI 25-0393102/14/25
State of Minnesota
This Document can be made available
in alternative formats upon request
HOUSE OF REPRESENTATIVES
H. F. No. 2054
NINETY-FOURTH SESSION
Authored by Keeler, Joy and Davids03/10/2025
The bill was read for the first time and referred to the Committee on Taxes