Bill > HF155

This bill provides a special sales and use tax exemption for the construction of a new city hall in Columbia Heights, Minnesota. Specifically, the bill allows for a refundable tax exemption on construction materials, supplies, and equipment used in building, reconstructing, upgrading, expanding, renovating, or remodeling the new city hall. The exemption applies to purchases made between August 31, 2021, and April 1, 2024. While the sales tax will initially be collected at the standard rate, the city can receive a full refund of these taxes. The refund process is similar to other tax exemption projects in Minnesota, with refunds to be issued after June 30, 2025, and claims for refund allowed to be filed through December 31, 2025. The bill also includes an appropriation from the general fund to cover the cost of these tax refunds. This targeted tax exemption is designed to support the city of Columbia Heights in constructing its new municipal building by reducing the overall project costs.

Budget and Finance

https://www.revisor.mn.gov/bills/bill.php?b=House&f=HF0155&ssn=0&y=2025