City of Oakdale certain government facilities construction sales and use tax exemption

Minnesota Senate Bill 5132, introduced on April 15, 2026, by Senator Tou Xiong, proposed granting the City of Oakdale a sales and use tax exemption for construction materials used in building certain government facilities. The bill aimed to reduce the financial burden on Oakdale by exempting these specific construction projects from state sales and use taxes. However, the bill was referred to the Taxes Committee and did not progress further, effectively ending its legislative journey.

MN SF5132 is a senate bill in the Minnesota 94th Legislature 2025-2026, sponsored by Tou Xiong (D), currently “Introduced” since April 15, 2026.

We track 10,590 Minnesota bills this session, 56 of them sponsored by Tou Xiong.

While there is no direct media coverage of Senate Bill 5132, similar legislative efforts, such as House Bill 4977 introduced by Representative Leon Lillie on April 16, 2026, have been noted. This bill also sought to provide Oakdale with a refundable sales and use tax exemption for construction materials used in government facilities. The introduction of these bills indicates a recognition of the need to support local governments in managing construction costs, potentially leading to future discussions on such exemptions. ([legiscan.com](https://legiscan.com/MN/bill/HF4977/2025?utm_source=openai))

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