Bill > HF1529

This bill provides a targeted sales and use tax exemption for construction materials related to water infrastructure projects in the city of Woodbury, Minnesota. Specifically, the bill exempts materials, supplies, and equipment used in constructing, reconstructing, upgrading, expanding, renovating, or remodeling a water treatment facility, water tower, water pipeline infrastructure, and associated improvements. The exemption applies to purchases made between January 31, 2024, and December 1, 2028. While the materials will initially be taxed at the standard rate, the city will receive a full tax refund for these purchases, with refunds to be issued after June 30, 2025. The bill includes an appropriation from the general fund to the Minnesota Commissioner of Revenue to cover these refunds, and the provision is effective retroactively for the specified purchase period. This targeted tax exemption is designed to support Woodbury's water infrastructure development by reducing the financial burden of these critical municipal projects.

Budget and Finance

https://www.revisor.mn.gov/bills/bill.php?b=House&f=HF1529&ssn=0&y=2025