MN SF3548

Materials and supplies used in construction, reconstruction, upgrade, expansion, renovation, or remodeling of a water treatment facility and water pipeline infrastructure in Woodbury are exempt from sales and use tax.

Exemption applies to purchases made after January 31, 2024, and before January 1, 2029.

Sales tax is imposed and collected at the rate under Minnesota Statutes section 297A.62, subdivision 1, then refunded using the same process as 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.