Bill > SF2014

This bill provides a specific sales and use tax exemption for Cottonwood County's Public Works Maintenance Facility construction project in Windom, Minnesota. The bill allows for a tax exemption on materials, supplies, and equipment used in the facility's construction if those items are purchased between December 19, 2024, and January 1, 2027. While taxes will initially be collected at the standard rate, the county will be eligible for a full refund of these taxes after June 30, 2025, through a process similar to other tax exemption refund mechanisms outlined in Minnesota Statutes. The bill includes an appropriation from the general fund to the Commissioner of Revenue to cover the cost of these tax refunds, and the provision is designed to be retroactively effective for the specified purchase period. This targeted exemption appears intended to reduce the overall construction costs for the new county public works facility by providing a mechanism for tax relief on project materials and equipment.

Budget and Finance

https://www.revisor.mn.gov/bills/bill.php?b=Senate&f=SF2014&ssn=0&y=2025