| 1 | 1 | | 1.1 A bill for an act |
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| 2 | 2 | | 1.2 relating to taxation; sales and use; providing a refundable exemption for |
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| 3 | 3 | | 1.3 construction materials for construction of a city hall in the city of Columbia Heights. |
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| 4 | 4 | | 1.4BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: |
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| 5 | 5 | | 1.5 Section 1. CITY OF COLUMBIA HEIGHTS; SALES TAX EXEMPTION FOR |
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| 6 | 6 | | 1.6CONSTRUCTION MATERIALS. |
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| 7 | 7 | | 1.7 Subdivision 1.Exemption; refund.(a) Materials and supplies used or consumed in and |
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| 8 | 8 | | 1.8equipment incorporated into the construction, reconstruction, upgrade, expansion, renovation, |
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| 9 | 9 | | 1.9or remodeling of a new city hall in the city of Columbia Heights are exempt from sales and |
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| 10 | 10 | | 1.10use tax under Minnesota Statutes, chapter 297A, provided that the materials, supplies, and |
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| 11 | 11 | | 1.11equipment are purchased after August 31, 2021, and before April 1, 2024. |
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| 12 | 12 | | 1.12 (b) The tax must be imposed and collected as if the rate under Minnesota Statutes, section |
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| 13 | 13 | | 1.13297A.62, subdivisions 1 and 1a, applied, and then refunded in the same manner provided |
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| 14 | 14 | | 1.14for projects under Minnesota Statutes, section 297A.75, subdivision 1, clause (17). Refunds |
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| 15 | 15 | | 1.15for eligible purchases must not be issued until after June 30, 2025. Notwithstanding |
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| 16 | 16 | | 1.16Minnesota Statutes, section 289A.40, subdivision 1, applicants may file claims for refund |
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| 17 | 17 | | 1.17under this section through December 31, 2025. |
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| 18 | 18 | | 1.18 Subd. 2.Appropriation.The amount required to pay the refunds under subdivision 1 |
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| 19 | 19 | | 1.19is appropriated from the general fund to the commissioner of revenue. |
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| 20 | 20 | | 1.20 EFFECTIVE DATE.This section is effective retroactively for sales and purchases |
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| 21 | 21 | | 1.21made after August 31, 2021, and before April 1, 2024. |
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| 22 | 22 | | 1Section 1. |
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| 23 | 23 | | 25-01140 as introduced12/18/24 REVISOR EAP/RC |
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| 24 | 24 | | SENATE |
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| 25 | 25 | | STATE OF MINNESOTA |
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| 26 | 26 | | S.F. No. 195NINETY-FOURTH SESSION |
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| 27 | 27 | | (SENATE AUTHORS: KUNESH) |
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| 28 | 28 | | OFFICIAL STATUSD-PGDATE |
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| 29 | 29 | | Introduction and first reading01/16/2025 |
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| 30 | 30 | | Referred to Taxes |
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