Minnesota legislation · 94th Legislature 2025-2026
Minnesota SF13: Woodbury refundable exemption provision for construction materials for certain projects
Status: In committee, February 19, 2026
What the bill says
A bill for an act relating to taxation; sales and use; providing a refundable exemption for construction materials for certain projects in the city of Woodbury. new text begin [ADDED: Subdivision 1.] new text end new text begin [ refund.] new text end new text begin [ADDED: (a) Materials and supplies used or consumed in and equipment incorporated into the construction, reconstruction, upgrade, expansion, renovation, or remodeling of a water treatment facility and water tower, including water pipeline infrastructure and associated improvements funded by the city of Woodbury are exempt from sale.
From the introduced text, January 14, 2025:
A bill for an act relating to taxation; sales and use; providing a refundable exemption for construction materials for certain projects in the city of Woodbury. new text begin [ADDED: Subdivision 1.] new text end new text begin [ refund.] new text end new text begin [ADDED: (a) Materials and supplies used or consumed in and equipment incorporated into the construction, reconstruction, upgrade, expansion, renovation, or remodeling of a water treatment facility and water tower, including water pipeline infrastructure and associated improvements funded by the city of Woodbury are exempt from sales and use tax under Minnesota Statutes, chapter 297A, provided that the materials, supplies, and equipment are purchased after January 31, 2024, and before December 1, 2028.] new text end new text begin [ADDED: (b) The tax must be imposed and collected as if the rate under Minnesota Statutes, section 297A.62, subdivisions 1 and 1a, applied and then refunded in the same manner provided for projects under Minnesota Statutes, section 297A.75, subdivision 1, clause (17). Refunds for eligible purchases must not be issued until after June 30, 2025.] new text end new text begin [ADDED: Subd. 2.] new text end new text begin [ADDED: Appropriation.] new text end new text begin [ADDED: The amount required to pay the refunds under subdivision 1 is appropriated from the general fund to …