MN SF1860

Adds a sales and use tax exemption for materials, supplies, and equipment used in constructing a new city hall, senior center, council chambers, and park amenities in Chanhassen if purchased after January 31, 2024, and before February 1, 2027.

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

Effective for sales and purchases made after January 31, 2024, and before February 1, 2027.

Amends Minnesota Statutes 2022, section 297A.71, subdivision 52, which establishes similar exemptions for construction materials used in local government facilities in other Minnesota cities and counties.