Minnesota legislation · 94th Legislature 2025-2026
Minnesota HF4923: Cottage Grove; refundable exemption provided for construction material for clean water infrastructure.
Status: In committee, April 9, 2026
What the bill says
A bill for an act relating to taxation; sales and use; providing a refundable exemption for construction materials for clean water infrastructure in the city of Cottage Grove. 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 TH 61/80th Street Rehabilitation Project from Highway 61 to Ideal Avenue South as a primary connection to Highway 61 in the city of Cottage Grove are exempt from sales and use tax under Minnesota Statutes, chapter 297A, if the.
From the introduced text, April 9, 2026:
A bill for an act relating to taxation; sales and use; providing a refundable exemption for construction materials for clean water infrastructure in the city of Cottage Grove. 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 TH 61/80th Street Rehabilitation Project from Highway 61 to Ideal Avenue South as a primary connection to Highway 61 in the city of Cottage Grove are exempt from sales and use tax under Minnesota Statutes, chapter 297A, if the materials, supplies, and equipment are purchased after March 31, 2026, and before January 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).] 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 the commissioner of revenue.] new text end new text begin [ADDED: EFFECTIVE DATE.] new text …