Bill > HF1547

This bill provides a sales and use tax exemption and refund for materials, supplies, and equipment used in the construction, reconstruction, upgrade, expansion, renovation, or remodeling of the Stearns County Justice Center. Specifically, the bill creates a tax exemption for purchases related to the jail, law enforcement center, and judicial center at the Justice Center, covering items bought between January 1, 2025, and January 1, 2031. The tax will be initially collected as if the standard sales tax rate applies, but then fully refunded in a manner similar to other special project exemptions. No refunds will be issued before July 1, 2025. The bill also includes an appropriation from the general fund to the Minnesota Department of Revenue to cover the cost of these tax refunds. This targeted tax exemption is designed to support the construction and improvement of the Stearns County Justice Center by reducing the overall project costs through tax relief.

Budget and Finance

https://www.revisor.mn.gov/bills/bill.php?b=House&f=HF1547&ssn=0&y=2025