Plain English Breakdown
The plain English breakdown is still being put together. The official documents below are already here.
HF4280 • 2026
Albert Lea; refundable sales and use tax exemption provided for construction materials.
Albert Lea; refundable sales and use tax exemption provided for construction materials.
Taxes
Passed Legislature
This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.
Bill History
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2026-03-12
House
Introduction and first reading, referred to Taxes
Official Summary Text
Albert Lea; refundable sales and use tax exemption provided for construction materials.
Current Bill Text
Read the full stored bill text
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. BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: Section 1. new text begin CITY OF ALBERT LEA; SALES TAX EXEMPTION FOR CONSTRUCTION MATERIALS. new text end new text begin Subdivision 1. new text end new text begin Exemption; refund. new text end new text begin (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 (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 Subd. 2. new text end new text begin Appropriation. new text end new text begin 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 EFFECTIVE DATE. new text end new text begin This section is effective retroactively for sales and purchases made after ......., and before ........ new text end