MN SF3433

Materials and supplies used in and equipment incorporated into the construction of a fire station in Kasson are exempt from Minnesota sales and use tax if purchased after December 31, 2022, and before January 1, 2026.

Sales tax must be 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).

The commissioner of revenue is appropriated funds from the general fund to pay the required refunds.

The exemption applies retroactively to all qualifying sales and purchases made after December 31, 2022.