S.F. No. 4147 Summary

• Sales tax exemptions apply to building materials, supplies, and equipment used to construct or replace real property destroyed or damaged by the February 25, 2020 fire in Alexandria, for purchases made after February 24, 2020 and before February 28, 2023.

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

• Building cleaning and disinfecting services for smoke damage mitigation in fire-impacted Alexandria buildings are exempt from sales tax for purchases made after February 24, 2020 and before January 1, 2021.

• Sales tax is collected at the standard rate and then refunded to eligible purchasers; all exemptions under this subdivision expire March 1, 2023.

• An unspecified amount is appropriated from the general fund to the commissioner of public safety for grants to remediate fire effects, available for disaster recovery costs, infrastructure, emergency personnel reimbursement, equipment costs, and property tax abatement reimbursement until June 30, 2022.