Minnesota House Bill 353 Provides Refundable Sales Tax Exemption for Itasca County Government Center Construction Materials

Original title: Itasca County; refundable sales and use tax exemption provided for construction materials.

Last action · February 13, 2025: Introduction and first reading, referred to TaxesSponsors: Spencer Igo and 3 others

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What This Bill Proposed

Minnesota House Bill 353 establishes a refundable exemption for materials, supplies, and equipment used in the construction, upgrade, or remodeling of the Itasca County government center. Purchases made between April 30, 2021, and January 1, 2025, are eligible for refunds, which may be filed until January 1, 2026, with payouts beginning July 1, 2025.

Why it matters

Qualifying construction and equipment expenses for the Itasca County government center become eligible for state sales tax refunds, funded through an from the general fund to the commissioner of revenue.

Background

HF 353 is a Minnesota state legislative bill introduced during the 94th legislative session relating to taxation and sales tax exemptions. context

Who It Would Have Affected

Groups the bill's text would have affected, as described in the record. Being affected is not a position for or against it.

Directly affected

Itasca County

Itasca County is eligible to receive sales and use tax refunds on construction materials and equipment purchased for its government center between April 30, 2021, and January 1, 2025.

Directly affected

Commissioner of Revenue

The commissioner of revenue is responsible for paying out the required refund amounts appropriated from the general fund.

Key Facts

You don't have to trust us. Each fact below is taken straight from the official document - click any one to see the exact passage, highlighted in the original.

Frequently Asked Questions

Which purchases qualify for the sales tax refund under HF 353?

Materials and supplies used or consumed in, and equipment incorporated into, the construction, reconstruction, upgrade, expansion, renovation, or remodeling of the Itasca County government center purchased between April 30, 2021, and January 1, 2025, qualify.

When can refund claims be filed and paid?

Claims for refunds may be filed until January 1, 2026, but no refunds may be paid before July 1, 2025.

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Where This Stands

This bill did not become law - Died at adjournment · introduced in the House.

Procedural history

1 action

Feb 13, 2025HouseIntroduced
Introduction and first reading, referred to Taxes

Version history

Only one version on file - nothing to compare yet. As later stages (committee substitute, engrossed, enrolled) are captured, the redline appears here.

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