Plain English Breakdown
The plain English breakdown is still being put together. The official documents below are already here.
HF4749 • 2026
Ely; refundable sales and use tax exemption for construction materials provided.
Ely; refundable sales and use tax exemption for construction materials provided.
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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2026-03-26
House
Introduction and first reading, referred to Taxes
Official Summary Text
Ely; refundable sales and use tax exemption for construction materials provided.
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 for certain projects in the city of Ely. BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: Section 1. new text begin CITY OF ELY; HOUSING DEVELOPMENT PROJECT SALES AND USE TAX EXEMPTION. 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 the Ely Housing Redevelopment Authority workforce housing project, Wilderness Escape, in the city of Ely are exempt from sales and use tax under Minnesota Statutes, chapter 297A, provided that the materials, supplies, and equipment are purchased after April 30, 2026, and before January 1, 2028. new text end new text begin (b) The tax must be imposed and collected as if the rate under Minnesota Statutes, section 297A.62, subdivision 1, applied. A refund equal to the tax paid on the gross receipts of items exempt under this section must be paid to the applicant. The applicant must be the owner of the development project described in paragraph (a). The application must include sufficient information to permit the commissioner of revenue to verify the tax paid. If the tax was paid by a contractor, subcontractor, or builder, the contractor, subcontractor, or builder must furnish to the refund applicant a statement including the cost of the exempt items and the taxes paid on the items. The provisions of Minnesota Statutes, sections 289A.40 and 289A.50, apply to refunds under this section. Refunds for eligible purchases must not be issued until after June 30, 2026. 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 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 April 30, 2026, and before January 1, 2028. new text end