MN SF2177

Adds sales and use tax exemption for materials, supplies, and equipment used in construction of a regional library and community center in the city of Moorhead for purchases made after February 29, 2024, and before April 1, 2027.

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

Exemption applies to materials and supplies used in and equipment incorporated into construction, reconstruction, upgrade, expansion, or remodeling of the specified facility.

Effective date for sales and purchases is after February 29, 2024, and before April 1, 2027.