MN SF3525

Materials and supplies used in construction, reconstruction, upgrade, expansion, renovation, or remodeling of a public safety facility and emergency operations center in Chaska 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 normal rate, then refunded through the same process used for other exempt projects under Minnesota Statutes section 297A.75, subdivision 1, clause (17).

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

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

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