SF 4546 Summary

• Sales tax exemption for building materials, supplies, and equipment used to construct or replace real property damaged in the March 7, 2020 fire in Grand Rapids, applicable to purchases made after March 7, 2020 through February 28, 2023.

• Sales tax exemption for building cleaning and disinfecting services related to smoke damage mitigation in fire-affected buildings, applicable to purchases made after March 7, 2020 through January 1, 2021.

• Tax on exempt items must be collected at the standard rate and then refunded per existing refund procedures; exemption subdivision expires March 1, 2023.

• Appropriates an unspecified amount from the general fund in fiscal year 2020 to the commissioner of public safety for grants to remediate fire effects, available until June 30, 2022.

• Grant recipients may use funds for remediation costs, disaster recovery, infrastructure, emergency personnel reimbursement, equipment costs, and property tax abatement reimbursements for public or private entities.