Bill > HF349

This bill provides a specific sales and use tax exemption for construction materials used in a water reclamation plant in Rochester, Minnesota. The exemption applies to materials, supplies, and equipment used in constructing, reconstructing, upgrading, expanding, renovating, or remodeling the water reclamation plant, but only for purchases made between August 31, 2024, and June 1, 2026. Although the materials will technically be subject to sales tax initially, the bill requires that the tax be collected and then fully refunded, similar to other special project exemptions in Minnesota law. The tax refund will be processed through the commissioner of revenue, with the necessary funds appropriated from the general fund. This targeted tax exemption is designed to support infrastructure development in Rochester by reducing the financial burden of a specific water reclamation plant project.

Budget and Finance

https://www.revisor.mn.gov/bills/bill.php?b=House&f=HF0349&ssn=0&y=2025