Bill > SF167

This bill provides a sales and use tax exemption for specific construction materials used in two infrastructure projects in the city of Watertown, Minnesota. The exemption covers materials, supplies, and equipment used in constructing a new water tower (for purchases between April 30, 2024, and February 1, 2026) and a wastewater treatment facility (for purchases between February 28, 2022, and July 1, 2025). Although the materials will initially be subject to sales tax, the bill allows for a full refund of the taxes paid, similar to other special project exemptions in Minnesota law. The tax will be collected at the standard rate but then refunded after June 30, 2025, with the necessary funds appropriated from the general fund to the commissioner of revenue. The bill is retroactively effective, covering sales and purchases made within the specified date ranges, and is designed to support critical infrastructure development in the city of Watertown by reducing the financial burden of construction materials.

Budget and Finance

https://www.revisor.mn.gov/bills/bill.php?b=Senate&f=SF0167&ssn=0&y=2025