Bill > SF1077

This bill provides a sales and use tax exemption for materials, supplies, and equipment used in the construction, reconstruction, upgrade, expansion, renovation, or remodeling of the Stearns County Justice Center, specifically covering the jail, law enforcement center, and judicial center. The tax exemption applies to purchases made between January 1, 2025, and January 1, 2031. Although the materials and equipment would normally be subject to sales and use tax, this bill allows for a unique exemption. The tax will initially be collected as if the standard rate applies, but then fully refunded in a manner similar to other approved project exemptions. No refunds will be issued before July 1, 2025. The bill also includes an appropriation from the general fund to the commissioner of revenue to cover the cost of these tax refunds. The effective date is retroactive, meaning it will apply to sales and purchases made during the specified time period, providing financial relief for the Stearns County Justice Center construction project.

Budget and Finance

https://www.revisor.mn.gov/bills/bill.php?b=Senate&f=SF1077&ssn=0&y=2025