Bill > SF10

This bill provides a specific sales tax exemption and refund for construction materials used in a water reclamation plant project in Rochester, Minnesota. Under the bill, materials, supplies, and equipment used in constructing, reconstructing, upgrading, expanding, renovating, or remodeling the water reclamation plant will be exempt from state sales and use taxes if purchased between September 1, 2024, and May 31, 2026. While the sales tax will initially be collected at the standard rate, the full amount will be refunded to the project in a manner similar to other tax exemption programs. The bill includes a specific appropriation from the general fund to the Minnesota Department of Revenue to cover the cost of these tax refunds. The tax exemption is designed to support infrastructure development by reducing the overall cost of the water reclamation plant project in Rochester by eliminating sales tax expenses on construction-related purchases.

Budget and Finance

https://www.revisor.mn.gov/bills/bill.php?b=Senate&f=SF0010&ssn=0&y=2025