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MN SF2378
Bill
Status
Introduced
3/10/2025
Primary Sponsor
Gene Dornink
Click for details
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