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 an ice rink in the city of Delano.
1.4BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.5 Section 1. CITY OF DELANO; SALES TAX EXEMPTION FOR CONSTRUCTION
1.6MATERIALS.
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 an ice rink in the city of Delano are exempt from sales and use tax under
1.10Minnesota Statutes, chapter 297A, provided that the materials, supplies, and equipment are
1.11purchased after November 30, 2023, and before January 1, 2026.
1.12 (b) The tax must be imposed and collected as if the rate under Minnesota Statutes, section
1.13297A.62, subdivision 1, applied and then refunded in the same manner provided for projects
1.14under Minnesota Statutes, section 297A.75, subdivision 1, clause (17). Refunds for eligible
1.15purchases must not be issued until after June 30, 2025.
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 retroactively for sales and purchases
1.19made after November 30, 2023, and before January 1, 2026.
1Section 1.
25-02027 as introduced01/23/25 REVISOR EAP/MI
SENATE
STATE OF MINNESOTA
S.F. No. 1155NINETY-FOURTH SESSION
(SENATE AUTHORS: ANDERSON)
OFFICIAL STATUSD-PGDATE
Introduction and first reading02/10/2025
Referred to Taxes