Minnesota legislation · 94th Legislature 2025-2026
Minnesota HF4934: Sales and use tax exemption provided for construction materials used in a courthouse facility.
Status: In committee, April 13, 2026
What the bill says
A bill for an act relating to taxation; sales and use; providing an exemption for construction materials used in a courthouse facility; amending Minnesota Statutes 2024, section 297A.71, by adding a subdivision; Minnesota Statutes 2025 Supplement, section 297A.75, subdivision 1.
From the introduced text, April 13, 2026:
A bill for an act relating to taxation; sales and use; providing an exemption for construction materials used in a courthouse facility; amending Minnesota Statutes 2024, section 297A.71, by adding a subdivision; Minnesota Statutes 2025 Supplement, section 297A.75, subdivision 1. Section 1. Minnesota Statutes 2024, section 297A.71, is amended by adding a subdivision to read: new text begin [ADDED: Subd. 55.] new text end new text begin [ADDED: Courthouse facilities.] new text end new text begin [ADDED: (a) Materials and supplies used or consumed in and equipment incorporated into the construction, remodeling, expansion, or improvement of a county courthouse facility are exempt.] new text end new text begin [ADDED: (b) The tax must be imposed and collected as if the rate under section 297A.62, subdivision 1, applied and then refunded in the manner provided in section 297A.75.] new text end new text begin [ADDED: EFFECTIVE DATE.] new text end new text begin [ADDED: This section is effective for sales and purchases made after June 30, 2026.] new text end Sec. 2. Minnesota Statutes 2025 Supplement, section 297A.75, subdivision 1, is amended to read: Subdivision 1. Tax collected. The tax on the gross receipts from the sale of the following exempt items must be imposed and collected as if the sale were taxable and the rate under section 297A.62, subdivision 1, …
Sponsors
- Bernie Perryman (R) · primary sponsor
- Davids, Greg (R, 26B)
- Anderson, P. H. (R)
- Dan Wolgamott (D)
Latest actions
- : Introduction and first reading, referred to Taxes
Common questions
- What is HF4934?
- HF4934 is a bill in the Minnesota Legislature (94th Legislature 2025-2026): Sales and use tax exemption provided for construction materials used in a courthouse facility.
- What does HF4934 do?
- In its own words: A bill for an act relating to taxation; sales and use; providing an exemption for construction materials used in a courthouse facility; amending Minnesota Statutes 2024, section 297A.71, by adding a subdivision; Minnesota Statutes 2025 Supplement, section 297A.75, subdivision 1.
- What is the status of HF4934?
- In committee as of April 13, 2026. Latest action: Introduction and first reading, referred to Taxes (April 13, 2026).
- Who sponsored HF4934?
- Bernie Perryman (R), with 3 co-sponsors.
- Where is the official record for HF4934?
- On the Minnesota Legislature website: https://www.revisor.mn.gov/bills/bill.php?f=HF4934&y=2025&ssn=0&b=house
Source: official Minnesota record. Tracked by Delilah, AI for legislation across all 50 states and Congress.