MN HF4594

Amends Minnesota Statutes section 297A.71, subdivision 52, to add the St. Joseph's Jacob Wetterling Community Center to the list of local government facilities eligible for sales and use tax exemptions on construction materials.

Materials, supplies, and equipment used in constructing or remodeling the St. Joseph's Jacob Wetterling Community Center are exempt from sales and use tax if purchased after September 1, 2022, and before January 1, 2025.

Tax is imposed and collected at the standard rate under section 297A.62, subdivision 1, then refunded according to the process in section 297A.75.

The exemption applies to the same types of construction projects as other listed local government facilities, including firefighting stations, police stations, schools, and law enforcement centers.

Effective date is the day following final enactment.