| 1 | 1 | | 1.1 A bill for an act |
|---|
| 2 | 2 | | 1.2 relating to taxation; sales and use; providing a refundable exemption for |
|---|
| 3 | 3 | | 1.3 construction materials for the city of Maple Grove. |
|---|
| 4 | 4 | | 1.4BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: |
|---|
| 5 | 5 | | 1.5 Section 1. CITY OF MAPLE GROVE; SALES AND USE TAX EXEMPTION FOR |
|---|
| 6 | 6 | | 1.6CONSTRUCTION MATERIALS. |
|---|
| 7 | 7 | | 1.7 Subdivision 1.Exemption; refund.(a) Materials and supplies used or consumed in and |
|---|
| 8 | 8 | | 1.8equipment incorporated into the construction, reconstruction, upgrade, expansion, renovation, |
|---|
| 9 | 9 | | 1.9or remodeling of the Maple Grove Community Center are exempt from sales and use tax |
|---|
| 10 | 10 | | 1.10under Minnesota Statutes, chapter 297A, if the materials, supplies, and equipment are |
|---|
| 11 | 11 | | 1.11purchased after March 31, 2024, and before June 1, 2029. |
|---|
| 12 | 12 | | 1.12 (b) The tax must be imposed and collected as if the rate under Minnesota Statutes, section |
|---|
| 13 | 13 | | 1.13297A.62, subdivisions 1 and 1a, applied and then refunded in the same manner provided |
|---|
| 14 | 14 | | 1.14for projects under Minnesota Statutes, section 297A.75, subdivision 1, clause (17). |
|---|
| 15 | 15 | | 1.15 Subd. 2.Appropriation.The amount required to pay the refunds under subdivision 1 |
|---|
| 16 | 16 | | 1.16is appropriated from the general fund to the commissioner of revenue. |
|---|
| 17 | 17 | | 1.17 EFFECTIVE DATE.This section is effective retroactively for sales and purchases |
|---|
| 18 | 18 | | 1.18made after March 31, 2024, and before June 1, 2029. |
|---|
| 19 | 19 | | 1Section 1. |
|---|
| 20 | 20 | | 25-00936 as introduced12/04/24 REVISOR EAP/MI |
|---|
| 21 | 21 | | SENATE |
|---|
| 22 | 22 | | STATE OF MINNESOTA |
|---|
| 23 | 23 | | S.F. No. 66NINETY-FOURTH SESSION |
|---|
| 24 | 24 | | (SENATE AUTHORS: LIMMER) |
|---|
| 25 | 25 | | OFFICIAL STATUSD-PGDATE |
|---|
| 26 | 26 | | Introduction and first reading01/16/2025 |
|---|
| 27 | 27 | | Referred to Taxes |
|---|