MN HF3658

Exempts materials and supplies used in the construction, expansion, and rehabilitation of a regional wastewater treatment facility serving St. Cloud, Waite Park, Sauk Rapids, Sartell, St. Joseph, and St. Augusta from sales and use tax.

Tax must be collected at the standard rate under Minnesota Statutes 297A.62, subdivision 1, then refunded to the applicant in the manner provided in section 297A.75.

Amends Minnesota Statutes 2009 Supplement, section 297A.75, subdivision 1 to include 15 categories of exempt items with tax collection and refund requirements for various facility types and uses.

Establishes refund eligibility requirements specifying that applicants must be purchasers, governmental subdivisions, business owners, or governmental entities that own or contract for the project or facility, depending on the exempt item category.

Limits total refunds for subdivision 40 purchases to $5,000,000 in fiscal years 2010 and 2011, with all provisions effective for sales and purchases made after January 1, 2010.