MN SF4524

Amends Minnesota Statutes section 297A.71, subdivision 52, to add sales and use tax exemption for materials, supplies, and equipment used in construction of municipal facilities in the city of Robbinsdale.

Exempts a centralized water treatment plant to replace aging facilities and new drinking water wells for the city of Robbinsdale if purchased after July 1, 2020, and before June 30, 2023.

Exempts a community building in Sanborn Park to provide community meeting space and replace the existing building if purchased after July 1, 2020, and before June 30, 2023.

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

Effective the day following final enactment.