Bill > HF1924

This bill provides a specific sales and use tax exemption for construction materials used in building the Cottonwood County Public Works Maintenance Facility located in Windom, Minnesota. The exemption applies to materials, supplies, and equipment purchased between December 19, 2024, and January 1, 2027. While the materials will initially be subject to sales tax, taxpayers can receive a full refund of the taxes paid, similar to other special project exemptions in Minnesota law. The tax will be collected at the standard rate and then refunded after June 30, 2025. The bill includes an appropriation from the general fund to the Minnesota Commissioner of Revenue to cover the cost of these tax refunds. This targeted exemption is designed to reduce the overall cost of constructing the new public works facility by eliminating the sales tax burden on construction-related purchases during the specified time period.

Budget and Finance

https://www.revisor.mn.gov/bills/bill.php?b=House&f=HF1924&ssn=0&y=2025