MN HF4641

Amends Minnesota Statutes section 297A.71, subdivision 52, to add sales and use tax exemptions for construction materials used in public facilities in the city of Virginia.

Exempts materials, supplies, and equipment for a regional public safety center and training facility for fire and police departments, emergency medical services, and regional emergency services training if purchased after May 1, 2021, and before May 1, 2023.

Exempts materials, supplies, and equipment for the Miner's Memorial recreation complex and convention center if purchased after May 1, 2020, and before May 1, 2022.

Tax is imposed and collected as if the standard rate under section 297A.62, subdivision 1 applies, then refunded according to section 297A.75.

Takes effect the day following final enactment.