Bill > HF522

This bill provides a temporary sales and use tax exemption for construction materials purchased for specific municipal building projects in the city of Becker, Minnesota. Specifically, the bill allows a sales tax exemption for materials, supplies, and equipment used in constructing a new city hall and a police station between June 1, 2024, and April 30, 2025. The tax exemption works by requiring sellers to initially collect sales tax at the standard rate, but then providing a full refund to the purchaser in a manner similar to other tax exemption programs in Minnesota. The bill includes a provision that appropriates the necessary funds from the state general fund to the commissioner of revenue to process these tax refunds. By targeting these specific municipal construction projects and providing a time-limited tax exemption, the bill aims to reduce the financial burden of constructing important city infrastructure by offsetting some of the construction costs through sales tax relief.

Budget and Finance

https://www.revisor.mn.gov/bills/bill.php?b=House&f=HF0522&ssn=0&y=2025