Bill > SF3744

This bill creates a refundable sales and use tax exemption for specific items and services purchased to repair property damage caused by natural disasters, meaning that taxes paid on these items and services can be refunded to the buyer. The exemption applies to items like windows, doors, siding, roofing materials, generators, and services such as debris hauling, but only if a natural disaster has been officially declared by the federal government or a local official, and the purchase is made within two years of that declaration. The bill also amends existing law to include these natural disaster repairs within the process for claiming tax refunds, specifying that the owner of the damaged property is eligible to apply for the refund. Furthermore, it delays the issuance of these refunds until after June 30, 2026, and extends the purchase window for refunds related to disasters declared between June 1, 2025, and January 31, 2026, allowing purchases made through December 31, 2027, or two years after the disaster, whichever is later.

Budget and Finance

https://www.revisor.mn.gov/bills/94/2026/0/SF/3744/