Bill > SF1868

This bill provides a specific sales tax exemption and refund for construction materials used in a new public safety training facility in the City of Lakeville, Minnesota. The exemption applies to materials, supplies, and equipment purchased between February 28, 2025, and September 1, 2026, for the construction, reconstruction, upgrade, expansion, renovation, or remodeling of this facility. While these materials will initially be subject to sales tax, they will be eligible for a full refund after June 30, 2025, following a process similar to other tax refund mechanisms in Minnesota's statutes. The bill appropriates the necessary funds from the general fund to the commissioner of revenue to cover these refunds. This targeted tax exemption is designed to support the development of a new public safety training facility in Lakeville by reducing the overall project costs through a sales tax rebate mechanism.

Budget and Finance

https://www.revisor.mn.gov/bills/bill.php?b=Senate&f=SF1868&ssn=0&y=2025