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