Minnesota SF 1077: Chemical and mental health and human services licensing modifications; opioid addiction methadone treatment program standards establishment; drug treatment modifications; prescription monitoring program

Bill Text

1.1 A bill for an act​
1.2 relating to taxation; sales and use; providing a refundable exemption for certain​
1.3 materials and equipment used in construction of the Stearns County Justice Center.​
1.4 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:​
1.5 Section 1. STEARNS COUNTY; SALES AND USE TAX EXEMPTION FOR​
1.6 CONSTRUCTION MATERIALS.​
1.7 Subdivision 1.Exemption; refund.(a) To the extent not exempt under Minnesota​
1.8 Statutes, section 297A.71, subdivision 3, materials and supplies used or consumed in and​
1.9 equipment incorporated into the construction, reconstruction, upgrade, expansion, renovation,​
1.10 or remodeling of a jail at the Stearns County Justice Center are exempt from sales and use​
1.11 tax under Minnesota Statutes, chapter 297A, provided that the materials, supplies, and​
1.12 equipment are purchased after January 1, 2025, and before January 1, 2031.​
1.13 (b) Materials and supplies used or consumed in and equipment incorporated into the​
1.14 construction, reconstruction, upgrade, expansion, renovation, or remodeling of a law​
1.15 enforcement center and judicial center at the Stearns County Justice Center are exempt from​
1.16 sales and use tax under Minnesota Statutes, chapter 297A, provided that the materials,​
1.17 supplies, and equipment are purchased after January 1, 2025, and before January 1, 2031.​
1.18 (c) The tax must be imposed and collected as if the rate under Minnesota Statutes, section​
1.19 297A.62, subdivisions 1 and 1a, applied and then refunded in the same manner provided​
1.20 for projects under Minnesota Statutes, section 297A.75, subdivision 1, clause (17). No​
1.21 refunds may be issued before July 1, 2025.​
1​Section 1.​
25-02159 as introduced​01/24/25 REVISOR EAP/LJ​
SENATE​
STATE OF MINNESOTA​
S.F. No. 1077​NINETY-FOURTH SESSION​
(SENATE AUTHORS: PUTNAM and Howe)​
OFFICIAL STATUS​D-PG​DATE​
Introduction and first reading​306​02/06/2025​
Referred to Taxes​
Author added Howe​492​02/24/2025​

2.1 Subd. 2.Appropriation.The amount required to pay the refunds under subdivision 1​
2.2 is appropriated from the general fund to the commissioner of revenue.​
2.3 EFFECTIVE DATE.This section is effective retroactively for sales and purchases​
2.4 made after January 1, 2025, and before January 1, 2031.​
2​Section 1.​
25-02159 as introduced​01/24/25 REVISOR EAP/LJ​