Bill > SF1306

This bill provides a sales tax exemption and refund provision specifically for construction materials used in building a new Benton County government center in the city of Foley, Minnesota. The bill allows for a sales and use tax exemption on materials, supplies, and equipment purchased for this government center project between March 31, 2025, and January 1, 2030. Purchasers will initially pay the sales tax at the standard rate, but can then receive a full refund through a process similar to other tax exemption projects in Minnesota. The tax will be collected as usual and then refunded after June 30, 2025, with the necessary funds for these refunds being appropriated from the state's general fund to the commissioner of revenue. This targeted exemption is designed to support the construction of a new county government facility by reducing the overall project costs through tax relief.

Budget and Finance

https://www.revisor.mn.gov/bills/bill.php?b=Senate&f=SF1306&ssn=0&y=2025