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 community center in the city of Dilworth.
1.4BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.5 Section 1. CITY OF DILWORTH; 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, reconstruction, upgrade, expansion, renovation,
1.9or remodeling of a community center in the city of Dilworth are exempt from sales and use
1.10tax under Minnesota Statutes, chapter 297A, provided that the materials, supplies, and
1.11equipment are purchased after December 31, 2024, and before July 1, 2027.
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, except that the applicant must be
1.15the governmental entity that owns or contracts for the project. Refunds for eligible purchases
1.16must not be issued until after June 30, 2025.
1.17 Subd. 2.Appropriation.The amount required to pay the refunds under subdivision 1
1.18is appropriated from the general fund to the commissioner of revenue.
1.19 EFFECTIVE DATE.This section is effective retroactively for sales and purchases
1.20made after December 31, 2024, and before July 1, 2027.
1Section 1.
25-05515 as introduced04/21/25 REVISOR EAP/NS
SENATE
STATE OF MINNESOTA
S.F. No. 3465NINETY-FOURTH SESSION
(SENATE AUTHORS: KUPEC)
OFFICIAL STATUSD-PGDATE
Introduction and first reading04/30/2025
Referred to Taxes