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MN SF2378

Bill

Status

Introduced

3/10/2025

Primary Sponsor

Gene Dornink

Click for details

Origin

Senate

94th Legislature 2025-2026

AI Summary

  • Materials, supplies, and equipment used in construction, reconstruction, upgrade, expansion, renovation, or remodeling of ice rinks in Albert Lea are exempt from state sales and use tax
  • Exemption applies to purchases made after April 9, 2024, and before January 1, 2027
  • Tax is collected at point of sale and then refunded through the existing refund process under Minnesota Statutes section 297A.75
  • Refunds for eligible purchases cannot be issued until after June 30, 2024
  • Funding for refunds is appropriated from the general fund to the commissioner of revenue

Legislative Description

Albert Lea city projects construction materials refundable sales and use tax exemption establishment

Last Action

Referred to Taxes

3/10/2025

Committee Referrals

Taxes3/10/2025

Full Bill Text

No bill text available