MN HF5118

Materials and supplies used in construction, reconstruction, upgrade, expansion, renovation, or remodeling of the Itasca County courthouse are exempt from sales and use tax if purchased after April 30, 2021, and before January 1, 2025.

Tax must be initially imposed and collected, then refunded in the same manner as refunds provided for projects under Minnesota Statutes section 297A.75, subdivision 1, clause (17).

General fund appropriation made to the commissioner of revenue to cover the cost of refunds.

The exemption is effective retroactively for all qualifying sales and purchases made after April 30, 2021, and before January 1, 2025.