MN SF2993

Repeals the sales tax exemption for materials, supplies, and equipment used in construction or improvement of meat processing facilities that was previously established under Minnesota Statutes 2009 Supplement, section 297A.71, subdivision 41.

Requires tax to be collected on meat processing facility materials and supplies as if the sale were taxable, with refunds available to qualifying business owners upon application.

Appropriates $1,700,000 from the general fund in fiscal year 2011 to the commissioner of employment and economic development for a grant to the city of St. Charles for planning, design, development, and construction of an industrial park.

The St. Charles industrial park appropriation is a onetime grant available until expended.

All provisions are effective the day following final enactment.