MN HF4367

Exempts materials, supplies, and equipment used in constructing a new fire station in Inver Grove Heights from sales and use tax.

Exemption applies to equipment and facilities for firefighting and public safety training incorporated into the fire station construction.

Exemption is effective for sales and purchases made from the day following final enactment through December 31, 2020.

Amends Minnesota Statutes 2016, section 297A.71 by adding a new subdivision.