MN SF2994

Exempts materials, supplies, and equipment used in constructing or improving a meat processing facility, industrial park, and related public infrastructure from sales tax if the facility replaces one destroyed in an April 2009 fire that employed over 200 people.

Requires the tax to be collected initially as if the standard rate applied, then refunded after June 30, 2011, with total refunds capped at $1,700,000.

Adds meat processing facility construction materials to the list of items in Minnesota Statutes section 297A.75 that must have sales tax collected at the standard rate before being eligible for refund.

Specifies that only the owner of the qualifying business may apply for the refund on meat processing facility construction materials under the refund provisions.

Makes all amendments effective the day following final enactment.