Bill > SF3465

This bill provides a specific sales tax exemption and refund for construction materials used in building a new community center in the city of Dilworth, Minnesota. The bill allows for a complete sales and use tax exemption for materials, supplies, and equipment used in constructing, renovating, or expanding the community center, but only for purchases made between January 1, 2025, and June 30, 2027. Taxpayers will initially pay the sales tax at the standard rate, but can then apply for a full refund from the state. The governmental entity owning or contracting for the project will be eligible to receive these refunds, which cannot be issued until after June 30, 2025. To support this process, the bill appropriates the necessary funds from the state's general fund to the commissioner of revenue to process these tax refunds. The tax exemption and refund provision is designed to help reduce the overall cost of constructing the Dilworth community center by eliminating sales tax expenses for construction-related purchases.

Budget and Finance

https://www.revisor.mn.gov/bills/bill.php?b=Senate&f=SF3465&ssn=0&y=2025