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 certain projects in the city of Plymouth.
1.4BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.5 Section 1. CITY OF PLYMOUTH; SALES AND USE 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, reconstruction, upgrade, expansion, renovation,
1.9or remodeling of the following projects relating to the City Center revitalization project in
1.10the city of Plymouth are exempt from sales and use tax under Minnesota Statutes, chapter
1.11297A, provided that the materials, supplies, and equipment are purchased after December
1.1231, 2023, and before July 1, 2028:
1.13 (1) construction of a public parking ramp;
1.14 (2) renovation of Plymouth Boulevard;
1.15 (3) expansion of the Plymouth Ice Center;
1.16 (4) construction of regional stormwater ponding;
1.17 (5) roadway realignment; and
1.18 (6) expansion of the Plymouth Community Center.
1.19 (b) Materials and supplies used or consumed in and equipment incorporated into the
1.20renovation of the Zachary Water Treatment Plant and the renovation of Meadows Playfield
1.21in the city of Plymouth are exempt from sales and use tax under Minnesota Statutes, chapter
1Section 1.
REVISOR EAP/RC 25-0070711/26/24
State of Minnesota
This Document can be made available
in alternative formats upon request
HOUSE OF REPRESENTATIVES
H. F. No. 513
NINETY-FOURTH SESSION
Authored by Klevorn, Greene, Falconer, Carroll, Rehm and others02/13/2025
The bill was read for the first time and referred to the Committee on Taxes 2.1297A, provided that the materials, supplies, and equipment are purchased after December
2.231, 2023, and before July 1, 2028.
2.3 (c) The tax must be imposed and collected as if the rate under Minnesota Statutes, section
2.4297A.62, subdivisions 1 and 1a, applied and then refunded in the same manner provided
2.5for projects under Minnesota Statutes, section 297A.75, subdivision 1, clause (17). Refunds
2.6for eligible purchases must not be issued until after June 30, 2025.
2.7 Subd. 2.Appropriation.The amount required to pay the refunds under subdivision 1
2.8is appropriated from the general fund to the commissioner of revenue.
2.9 EFFECTIVE DATE.This section is effective retroactively for sales and purchases
2.10made after December 31, 2023, and before July 1, 2028.
2Section 1.
REVISOR EAP/RC 25-0070711/26/24