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 a water reclamation plant in the city of Rochester.
1.4BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.5 Section 1. CITY OF ROCHESTER; SALES TAX EXEMPTION FOR
1.6CONSTRUCTION MATERIALS FOR WATER RECLAMATION PLANT.
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 a water reclamation plant in the city of Rochester are exempt from sales and
1.10use tax imposed under Minnesota Statutes, chapter 297A, if materials, supplies, and
1.11equipment are purchased after August 31, 2024, and before June 1, 2026.
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 August 31, 2024, and before June 1, 2026.
1Section 1.
REVISOR EAP/DG 25-0093712/04/24
State of Minnesota
This Document can be made available
in alternative formats upon request
HOUSE OF REPRESENTATIVES
H. F. No. 349
NINETY-FOURTH SESSION
Authored by Smith, Liebling, Hicks and Virnig02/13/2025
The bill was read for the first time and referred to the Committee on Taxes