MN HF2099

Exempts materials, equipment, and supplies used in construction of the Second Harvest Heartland regional charitable food warehouse, distribution, and office facility in Anoka County from sales and use tax.

Exemption applies to sales and purchases made after June 30, 2017, and before January 1, 2022.

Requires tax to be collected on these exempt items as if the sale were taxable, with refunds issued to the purchaser upon application to the commissioner.

Adds Second Harvest Heartland to the list of facilities eligible for sales tax exemptions on construction materials, alongside agricultural processing facilities, mineral production facilities, and other qualifying projects.