MN SF3332

Exempts materials, supplies, and equipment used in construction, expansion, and rehabilitation of a wastewater treatment facility in the city of Renville from sales and use tax.

Tax is initially collected at the standard rate under Minnesota Statutes 297A.62, subdivision 1, then refunded to eligible applicants through a refund process.

Governmental entities that own or contract for the wastewater facility project are eligible to apply for refunds on taxes paid.

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

Contractors, subcontractors, or builders must provide refund applicants with statements detailing costs and taxes paid on exempt items.