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S.F. No. 3145 - Sales tax exemption for certain nonprofit senior living facilities (as proposed to be amended by the A-2 delete everything amendment)
Author: Senator Julie A. Rosen
Prepared By: Nora Pollock, Senate Counsel (651/297-8066)
Date: March 11, 2020


Section 1. Senior living and care facility. Provides a sales tax exemption for materials and supplied used in and equipment incorporated into the construction, reconstruction, upgrade, expansion, or remodeling of a senior living and care facility located in Martin County or Faribault County. The facility must be a 501(c)(3) exempt organization; provide assisted living, memory care, and senior living services within its premises; and charge some or all recipients of its services based on ability to pay. Sales tax must be paid upfront and refunded as provided under current law. Effective for sales and purchases made after December 1, 2017 and before April 1, 2020.

Sections 2 to 4. Tax collected; refund; application. Adds references to the exemption created in section 1 to the tax refund sections of the sales tax chapter. Effective the day following final enactment.

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