Bill > SF195

This bill provides a specific sales tax exemption for construction materials used in building a new city hall in Columbia Heights, Minnesota. The exemption applies to materials, supplies, and equipment purchased between August 31, 2021, and April 1, 2024, for the construction, reconstruction, upgrade, expansion, renovation, or remodeling of the city hall. Although the materials will be taxed initially at the standard rate, the city can apply for a full refund of these taxes after June 30, 2025, but no later than December 31, 2025. The bill appropriates the necessary funds from the general fund to reimburse the sales taxes, effectively making the construction materials tax-free for the Columbia Heights city hall project. This targeted tax exemption is designed to reduce the overall cost of constructing the new municipal building by eliminating the sales tax burden on construction-related purchases.

Budget and Finance

https://www.revisor.mn.gov/bills/bill.php?b=Senate&f=SF0195&ssn=0&y=2025