Minnesota legislation · 94th Legislature 2025-2026
Minnesota SF4174: City of Albert Lea construction materials used in certain projects refundable exemption provision and appropriation
Status: In committee, March 5, 2026
What the bill says
A bill for an act relating to taxation; sales and use; providing a refundable exemption for construction materials used in certain projects in the city of Albert Lea. 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 wastewater treatment facility in the city of Albert Lea are exempt from sales and use tax under Minnesota Statutes, chapter 297A, provided that the materia.
From the introduced text, March 4, 2026:
A bill for an act relating to taxation; sales and use; providing a refundable exemption for construction materials used in certain projects in the city of Albert Lea. 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 wastewater treatment facility in the city of Albert Lea are exempt from sales and use tax under Minnesota Statutes, chapter 297A, provided that the materials, supplies, and equipment are purchased after ......., and before ........] 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, .....] 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 …