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MN SF313

Bill

Official Source

Status

Introduced

1/17/2023

Primary Sponsor

Steve Drazkowski

Click for details

Origin

Senate

93rd Legislature 2023-2024

AI Summary

  • Extends the sales tax exemption for building materials, supplies, and equipment used in reconstruction following the March 11, 2018 fire in Mazeppa
  • Exemption applies to construction materials, equipment incorporated into real property, and capital equipment to replace destroyed equipment, with tax collected then refunded
  • Defines "capital equipment" to include durable restaurant equipment for food storage, preparation, and serving
  • Changes exemption expiration date from January 1, 2022 to January 1, 2024 for eligible sales and purchases
  • Effective retroactively from March 11, 2018

Legislative Description

Sales tax exemption for certain construction materials establishment

Last Action

Referred to Taxes

1/17/2023

Committee Referrals

Taxes1/17/2023

Full Bill Text

No bill text available