MN SF3415

Exempts materials, supplies, and equipment from sales and use tax for six City Center revitalization projects in Plymouth: public parking ramp, Plymouth Boulevard renovation, Plymouth Ice Center expansion, regional stormwater ponding, roadway realignment, and Plymouth Community Center expansion.

Exempts materials, supplies, and equipment from sales and use tax for renovation of the Zachary Water Treatment Plant and Meadows Playfield in Plymouth.

Applies to purchases made after December 31, 2023, and before January 1, 2029.

Tax is initially collected at the state rate, then refunded through the same process as other project refunds; refunds cannot be issued before June 30, 2024.

Appropriates necessary funds from the general fund to the commissioner of revenue to pay refunds, effective retroactively for purchases made after December 31, 2023, and before January 1, 2026.