MN SF4503

Adds a new exemption for materials, supplies, and equipment used in construction of a public works facility in the city of Ramsey, including on-site infrastructure improvements such as parking lots, road access, lighting, sidewalks, and utility components.

Exemption applies to purchases made after June 30, 2020, and before January 1, 2023.

Sales tax is imposed and collected at the standard rate, then refunded to the city in the manner provided by Minnesota Statutes section 297A.75.

Amends Minnesota Statutes 2019 Supplement, section 297A.71, subdivision 52, which provides similar exemptions for other local government facilities across Minnesota.

Effective the day following final enactment.