MN HF4462

Adds a sales and use tax exemption for materials, supplies, and equipment used in demolition and replacement of Fire Station No. 2 and renovation and expansion of Fire Station No. 3 in Plymouth, with purchases between January 1, 2021, and March 31, 2023.

Expands existing Minnesota Statutes section 297A.71, subdivision 52, which already provided similar exemptions for local government facility construction projects in Monticello, Inver Grove Heights, Minnetonka, Mendota Heights, and a Dakota County law enforcement center.

Tax is imposed and collected at standard rate then refunded according to section 297A.75 procedures.

The Minnetonka fire and police station project has a maximum refund cap of $850,000.

Effective the day following final enactment.