MN HF3755

Exempts materials, supplies, and equipment used in construction, expansion, and rehabilitation of a wastewater treatment facility in Renville from sales tax, with the tax imposed and then refunded as provided in statute.

Adds construction materials and equipment for wastewater treatment facilities as item (15) to the list of exempt items subject to tax collection and refund procedures under Minnesota Statutes section 297A.75, subdivision 1.

Establishes that refund applicants for the wastewater treatment facility exemption must be the governmental entity that owns or contracts for the project or facility.

Limits total refunds for purchases of certain project items to $5,000,000 in fiscal years 2010 and 2011.

Applies to sales and purchases made after January 1, 2010, and before January 1, 2013.