MN SF3932

Extends sales and use tax exemption for materials, supplies, and equipment used in construction or remodeling of public safety facilities in six Minnesota jurisdictions.

Extends exemption deadline for Minnetonka fire and police station project from January 1, 2021 to January 1, 2022.

Exemptions apply to facilities in Monticello, Inver Grove Heights, Minnetonka, Mendota Heights, Independent School District No. 414, and Dakota County SMART Center with specified purchase date windows.

Minnetonka project refund capped at $850,000.

Effective the day following final enactment.