MN HF3806

Exempts materials, supplies, and equipment used in construction of a Major League Soccer stadium and related infrastructure in St. Paul from sales tax, effective after the day following final enactment.

Sales tax exemption expires one year after the first Major League Soccer game is played in the stadium.

Declares real and personal property acquired or owned by the city of St. Paul for the soccer stadium to be exempt from ad valorem taxation by the state and political subdivisions.

Stadium property remains subject to special assessments for local improvements in amounts proportionate to the special benefit received, with no consideration given to alternative uses.

Exempts property leased or used for stadium operations and related parking facilities from taxation regardless of lease length, excluding property leased for residential, business, or commercial development purposes unrelated to stadium operations.