MN SF2686

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

Tax must be imposed and collected at the applicable rate, then refunded following the process in Minnesota Statutes, section 297A.75, subdivision 1, clause (17).

Refunds for eligible purchases cannot be issued until after June 30, 2023.

The general fund is appropriated to the commissioner of revenue to pay the refunds under this provision.

The section is effective retroactively from May 1, 2021, and applies to all qualifying sales and purchases within the specified date range.