Bill > HF237

This bill provides a specific sales tax exemption and refund mechanism for construction materials used in two park improvement projects in the city of Edina, Minnesota. Specifically, the bill exempts materials, supplies, and equipment used in the development of Fred Richards Park and improvements to Braemar Park from sales and use tax, but only for purchases made between January 1, 2024, and December 31, 2029. The tax will initially be collected at the standard rate, but then fully refunded to the project after June 30, 2025. The bill appropriates the necessary funds from the general fund to the commissioner of revenue to process these refunds. This targeted tax exemption is designed to support specific local park improvement projects by reducing the overall cost of construction materials, with a clear timeline and defined scope for the tax benefit.

Budget and Finance

https://www.revisor.mn.gov/bills/bill.php?b=House&f=HF0237&ssn=0&y=2025