MN SF3475

Materials and supplies used in construction, reconstruction, upgrade, expansion, or remodeling of the Columbia Heights city hall facility are exempt from Minnesota sales and use tax if purchased after August 31, 2021, and before April 1, 2024.

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

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

General fund appropriation to the Commissioner of Revenue covers all refund payments.

The exemption is effective retroactively for all qualifying sales and purchases made between August 31, 2021, and April 1, 2024.