MN HF3910

Exempts construction materials, supplies, and equipment from sales tax when purchased by 501(c)(3) nonprofit economic development corporations for retail development projects containing grocery stores, fueling centers, or other retail space in cities with no grocery store located at least 20 miles from another grocery store.

Exemption applies only to purchases made after January 1, 2013, and before January 1, 2017, with tax collected at the standard rate and refunded upon application by the nonprofit.

Adds retail development to the list of projects eligible for tax refunds under Minnesota Statutes section 297A.75, alongside existing exemptions for manufacturing facilities, utility projects, and other qualifying developments.

Nonprofit economic development corporations must apply for refunds using the same process as other exempt entities, with refund eligibility limited to the owner of the qualifying retail development.