MN SF4176

Adds sales and use tax exemption for construction materials, supplies, and equipment used in the St. Joseph's Jacob Wetterling Community Center if purchased after September 1, 2022, and before January 1, 2025.

Amends Minnesota Statutes 2021 Supplement, section 297A.71, subdivision 52, which provides tax exemptions for materials used in constructing local government facilities.

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

Effective the day following final enactment.