Bill > HF353

This bill provides a specific sales and use tax exemption for construction materials used in the Itasca County government center renovation project. Under this legislation, materials, supplies, and equipment used in constructing, reconstructing, upgrading, expanding, renovating, or remodeling the government center will be exempt from sales and use taxes if purchased between April 30, 2021, and January 1, 2025. The tax will initially be collected at the standard rate but then fully refunded to the county, similar to other tax refund processes for public projects. Taxpayers can file for these refunds until January 1, 2026, though the actual refunds will not be paid out until 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. This targeted exemption is designed to reduce the financial burden of the Itasca County government center project by providing tax relief specifically for its construction-related expenses.

Budget and Finance

https://www.revisor.mn.gov/bills/bill.php?b=House&f=HF0353&ssn=0&y=2025