MN HF4869

Exempts materials, supplies, and equipment used in construction, reconstruction, upgrade, expansion, renovation, or remodeling of a new water treatment plant and trunk water main improvements in Ramsey from sales and use tax.

Applies to purchases made after December 31, 2022, and before July 1, 2027.

Tax is initially imposed and collected, then refunded following the same procedure as projects under Minnesota Statutes section 297A.75, subdivision 1, clause (17).

Refunds for eligible purchases cannot be issued until after June 30, 2023, and before July 1, 2027.

Effective retroactively for sales and purchases made after December 31, 2022.