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MN SF542

Bill

Status

Introduced

1/23/2025

Primary Sponsor

Grant Hauschild

Click for details

Origin

Senate

94th Legislature 2025-2026

AI Summary

  • Creates a sales and use tax exemption for construction materials, supplies, and equipment used in qualifying housing developments in St. Louis County
  • Qualifying projects include apartment developments with at least 20 units, condominium developments with at least 40 units, or townhome developments with at least 40 units
  • Exemption applies to purchases made between July 1, 2025, and July 1, 2027
  • Tax is collected at point of sale and then refunded to purchasers through the existing refund process under Minnesota Statutes section 297A.75
  • Appropriates funds from the general fund to the commissioner of revenue to pay the refunds

Legislative Description

St. Louis County certain housing development projects construction materials refundable exemption and appropriation

Last Action

Referred to Taxes

1/23/2025

Committee Referrals

Taxes1/23/2025

Full Bill Text

No bill text available