Bill > SF1570

This bill provides a sales tax exemption for construction materials used in the City of Apple Valley's Central Maintenance Facility project. Specifically, the bill allows for a full exemption from sales and use tax for materials, supplies, and equipment used in constructing, reconstructing, upgrading, expanding, renovating, or remodeling the facility, but only for purchases made between February 28, 2025, and August 1, 2028. The tax will initially be collected as normal, but then fully refunded through a process similar to other tax exemption projects in Minnesota. Importantly, no refunds will be paid out before July 1, 2025, and the bill includes an appropriation from the general fund to cover these tax refunds. The bill is designed to be retroactively effective, meaning it will apply to sales and purchases within the specified date range, helping to reduce the overall cost of the city's central maintenance facility project by eliminating sales tax on qualifying construction materials and equipment.

Budget and Finance

https://www.revisor.mn.gov/bills/bill.php?b=Senate&f=SF1570&ssn=0&y=2025