MN SF3470

Materials, supplies, and equipment used in construction, reconstruction, upgrade, expansion, renovation, or remodeling of a city hall facility in Spring Lake Park are exempt from sales and use tax for purchases made after December 31, 2023, and before January 1, 2026.

Tax must be imposed and collected at the standard rate, then refunded following the same process as other eligible projects under Minnesota Statutes section 297A.75, subdivision 1, clause (17).

Refunds for eligible purchases cannot be issued until after June 30, 2024.

The general fund appropriates the amount needed to pay refunds to the commissioner of revenue.

The provision is effective retroactively for all qualifying sales and purchases made after December 31, 2023, and before January 1, 2026.