| 1 | 1 | | 1.1 A bill for an act |
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| 2 | 2 | | 1.2 relating to taxation; sales and use; modifying the exemption for construction |
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| 3 | 3 | | 1.3 materials used in certain projects in the city of Ramsey; amending Laws 2023, |
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| 4 | 4 | | 1.4 chapter 64, article 5, section 25, subdivision 1. |
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| 5 | 5 | | 1.5BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: |
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| 6 | 6 | | 1.6 Section 1. Laws 2023, chapter 64, article 5, section 25, subdivision 1, is amended to read: |
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| 7 | 7 | | 1.7 Subdivision 1.Exemption; refund.(a) Materials and supplies used or consumed in and |
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| 8 | 8 | | 1.8equipment incorporated into the construction, reconstruction, upgrade, expansion, renovation, |
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| 9 | 9 | | 1.9or remodeling of a new water treatment plant and trunk water main improvements in the |
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| 10 | 10 | | 1.10city of Ramsey are exempt from sales and use tax under Minnesota Statutes, chapter 297A, |
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| 11 | 11 | | 1.11provided that the materials, supplies, and equipment are purchased after December 31, 2022, |
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| 12 | 12 | | 1.12and before July 1, 2027. |
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| 13 | 13 | | 1.13 (b) The tax must be imposed and collected as if the rate under Minnesota Statutes, section |
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| 14 | 14 | | 1.14297A.62, subdivision subdivisions 1 and 1a, applied and then refunded in the same manner |
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| 15 | 15 | | 1.15provided for projects under Minnesota Statutes, section 297A.75, subdivision 1, clause (17). |
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| 16 | 16 | | 1.16Refunds for eligible purchases must not be issued until after June 30, 2023, and before July |
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| 17 | 17 | | 1.171, 2027. |
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| 18 | 18 | | 1.18 EFFECTIVE DATE.This section is effective retroactively for sales and purchases |
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| 19 | 19 | | 1.19made after December 31, 2022, and before July 1, 2027. |
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| 20 | 20 | | 1Section 1. |
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| 21 | 21 | | REVISOR EAP/LJ 25-0363502/10/25 |
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| 22 | 22 | | State of Minnesota |
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| 23 | 23 | | This Document can be made available |
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| 24 | 24 | | in alternative formats upon request |
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| 25 | 25 | | HOUSE OF REPRESENTATIVES |
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| 26 | 26 | | H. F. No. 2638 |
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| 27 | 27 | | NINETY-FOURTH SESSION |
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| 28 | 28 | | Authored by Niska and Scott03/24/2025 |
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| 29 | 29 | | The bill was read for the first time and referred to the Committee on Taxes |
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