Bill > SF66

This bill establishes a specific sales and use tax exemption for construction materials related to the Maple Grove Community Center. The bill allows for a full tax exemption on materials, supplies, and equipment used in the construction, reconstruction, upgrade, expansion, renovation, or remodeling of the community center, but only for purchases made between March 31, 2024, and June 1, 2029. While the materials will initially be taxed at the standard rate, the tax will then be fully refunded to the city. The tax will be refunded using the same process as other similar municipal construction projects, as outlined in Minnesota tax statutes. The bill also includes an appropriation from the general fund to cover the cost of these tax refunds, ensuring that the city does not bear the financial burden of the taxes. The tax exemption and refund provision is designed to support and potentially encourage the community center's development by reducing the overall project costs.

Budget and Finance

https://www.revisor.mn.gov/bills/bill.php?b=Senate&f=SF0066&ssn=0&y=2025