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MN SF4806

Bill

Official Source

Status

Introduced

3/11/2024

Primary Sponsor

Robert Farnsworth

Click for details

Origin

Senate

93rd Legislature 2023-2024

AI Summary

  • Materials, supplies, and equipment used in construction, reconstruction, upgrade, expansion, renovation, or remodeling of the Itasca County courthouse are exempt from sales and use tax.
  • The exemption applies to purchases made after April 30, 2021, and before January 1, 2025.
  • Tax must be collected at the standard rate and then refunded following the same process used for projects under Minnesota Statutes section 297A.75, subdivision 1, clause (17).
  • The general fund appropriates to the commissioner of revenue the amount required to pay the refunds.
  • The exemption is effective retroactively for all qualifying sales and purchases made after April 30, 2021.

Legislative Description

Certain Itasca County construction materials sales and use tax exemption provision and appropriation

Last Action

Author added Hauschild

3/20/2024

Committee Referrals

Taxes3/11/2024

Full Bill Text

No bill text available