Bill > SF1356

This bill provides a specific sales tax exemption and refund mechanism for the city of Spring Lake Park's city hall facility construction project. The legislation allows for a sales and use tax exemption on materials, supplies, and equipment used in constructing, reconstructing, upgrading, expanding, renovating, or remodeling the city hall, covering purchases made between January 1, 2024, and December 31, 2025. Specifically, while the sales tax will initially be collected at the standard rate, the city will be eligible for a full refund of these taxes after June 30, 2025, through a process similar to other tax exemption projects outlined in Minnesota Statutes. 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 the city's municipal infrastructure improvements by reducing the overall cost of the city hall facility project.

Budget and Finance

https://www.revisor.mn.gov/bills/bill.php?b=Senate&f=SF1356&ssn=0&y=2025