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 clean water infrastructure in the city of Brooklyn Park.
1.4BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.5 Section 1. CITY OF BROOKLYN PARK; SALES 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 of two water mains that will connect from the
1.9east to west under marked U.S. Highway 169 to support the city's biotech innovation district
1.10in the city of Brooklyn Park are exempt from sales and use tax under Minnesota Statutes,
1.11chapter 297A, provided that the materials, supplies, and equipment are purchased after
1.12November 30, 2025, and before January 1, 2029.
1.13 (b) The tax must be imposed and collected as if the rate under Minnesota Statutes, section
1.14297A.62, subdivisions 1 and 1a, applied and then refunded in the same manner provided
1.15for projects under Minnesota Statutes, section 297A.75, subdivision 1, clause (17).
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 for sales and purchases made after
1.19November 30, 2025, and before January 1, 2029.
1Section 1.
REVISOR EAP/CH 25-0529003/31/25
State of Minnesota
This Document can be made available
in alternative formats upon request
HOUSE OF REPRESENTATIVES
H. F. No. 3083
NINETY-FOURTH SESSION
Authored by Vang04/03/2025
The bill was read for the first time and referred to the Committee on Taxes