H.F. 4615 Summary

• Building materials, supplies, and equipment used in construction or replacement of fire-damaged property in Grand Rapids from the March 7, 2020 fire are exempt from sales tax for purchases made after March 7, 2020 through February 28, 2023.

• Capital equipment for restaurants including food storage, preparation, and serving equipment destroyed in the fire is exempt from sales tax.

• Building cleaning and disinfecting services related to smoke damage mitigation in impacted buildings are exempt from sales tax for purchases made after March 7, 2020 through January 1, 2021.

• Tax exemptions are administered through the refund mechanism in Minnesota Statutes section 297A.75, with the exemption subdivision expiring March 1, 2023.

• An unspecified amount from the general fund is appropriated to the commissioner of public safety in fiscal year 2020 for grants to remediate fire effects, including disaster recovery, infrastructure, emergency personnel costs, equipment, and property tax abatements for public or private entities, available until June 30, 2022.