MN SF3037

Amends Minnesota Statutes section 297A.71, subdivision 52, to add a sales and use tax exemption for materials, supplies, and equipment used in constructing a new water treatment plant in the city of Ramsey.

Exemption applies to purchases made after December 31, 2022, with no specified end date.

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

Adds this exemption to an existing list of local government facility construction projects eligible for similar tax exemptions, including fire stations, police stations, and school buildings in various Minnesota cities.

Effective the day following final enactment.