MN SF3365

Materials and supplies used in and equipment incorporated into a water treatment facility owned and operated by the city of Elko New Market are exempt from sales tax under Minnesota Statutes, chapter 297A.

All qualifying purchases for the facility must be made after July 1, 2016, and before January 1, 2018.

Sales tax imposed on exempt purchases must be refunded by the commissioner of revenue in accordance with Minnesota Statutes, section 297A.75, with the city of Elko New Market as the refund applicant.

Contractors, subcontractors, or builders who paid taxes on exempt items must furnish statements to the refund applicant documenting the cost of exempt items and taxes paid.

Interest on refunds is paid at the rate in Minnesota Statutes, section 270C.405, from 90 days after the refund claim is filed with the commissioner, with an unspecified amount appropriated to the commissioner of revenue.