MN HF13

Adds a sales and use tax exemption for materials, supplies, and equipment used in construction of a public works facility in Ramsey, including on-site infrastructure improvements for parking lots, road access, lighting, sidewalks, and utility components

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

Tax is imposed and collected at the standard rate, then refunded according to the process in Minnesota Statutes section 297A.75

Also adds similar exemptions for public works projects in Monticello, Inver Grove Heights, Minnetonka, Mendota Heights, Minneota School District No. 414, and Dakota County's SMART Center, each with specific purchase date windows

The Minnetonka fire and police station project refund is capped at $850,000