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MN SF2857
Bill
Status
3/13/2023
Primary Sponsor
Jeremy Miller
Click for details
AI Summary
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Exempts sales and use tax on building materials, supplies, and capital equipment used to repair or replace property damaged in the December 22, 2022 fire in Spring Grove.
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Tax is collected at the standard rate and then refunded following the same process used for Minnesota Statutes section 297A.75, subdivision 1, clause (17) projects.
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Exemption applies to purchases made after December 22, 2022 and before January 1, 2028, with refunds not issued until after June 30, 2023.
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Appropriates funds from the general fund to the Commissioner of Revenue to pay refunds for eligible purchases.
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Effective retroactively from December 23, 2022.
Legislative Description
Spring Grove refundable sales tax exemption for building materials and capital equipment establishment and appropriation
Last Action
Referred to Taxes
3/13/2023