MN SF3326

Adds the IRA Civic Center improvement project in Grand Rapids to the list of local government facilities eligible for a refundable sales tax exemption on construction materials, supplies, and equipment.

Exemption applies to purchases made after June 30, 2021, and before July 1, 2023.

Tax is collected at the standard rate under section 297A.62, subdivision 1, then refunded according to the procedures in section 297A.75.

Provision is effective retroactively from July 1, 2021.