Minnesota legislation · 94th Legislature 2025-2026
Minnesota SF5132: City of Oakdale certain government facilities construction sales and use tax exemption
Status: In committee, April 15, 2026
What the bill says
A bill for an act relating to taxation; sales and use; providing a refundable exemption for the city of Oakdale for the construction of certain government facilities. 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 Police Expansion and City Hall Remodel Project in the city of Oakdale are exempt from sales and use tax under Minnesota Statutes, chapter 297A, if the materials, supplies, and equipment are purchased after April 30, 2026, and before Jan.
From the introduced text, April 14, 2026:
A bill for an act relating to taxation; sales and use; providing a refundable exemption for the city of Oakdale for the construction of certain government facilities. 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 Police Expansion and City Hall Remodel Project in the city of Oakdale are exempt from sales and use tax under Minnesota Statutes, chapter 297A, if the materials, supplies, and equipment are purchased after April 30, 2026, and before January 1, 2029.] 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: (c) Refunds for eligible purchases must not be issued until after June 30, 2026. ] 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 …
Sponsors
- Tou Xiong (D, HD-053A) · primary sponsor