MN SF3170

Materials and supplies used in construction of a sports and recreation complex in Rochester are exempt from Minnesota sales and use tax if purchased between July 1, 2023, and June 30, 2028.

Tax is initially imposed and collected, then refunded to the purchaser using the same refund process established for projects under Minnesota Statutes section 297A.75, subdivision 1, clause (17).

General fund appropriation is made to the Commissioner of Revenue to cover the cost of all tax refunds provided under this exemption.

Exemption applies to materials, supplies, and equipment incorporated into the construction project.