MN SF3582

Materials and supplies used in construction, reconstruction, upgrade, expansion, renovation, or remodeling of an ice rink in the city of Delano are exempt from sales and use tax for purchases made after November 30, 2023, and before January 1, 2026.

Sales tax must be initially imposed and collected, then refunded in the same manner as projects under Minnesota Statutes section 297A.75, subdivision 1, clause (17).

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

An unspecified amount is appropriated from the general fund to the commissioner of revenue to pay the refunds.

The provision is effective retroactively for all sales and purchases made after November 30, 2023, and before January 1, 2026.