MN SF3618

Materials and supplies used in construction, reconstruction, upgrade, expansion, renovation, or remodeling of a new water tower in Watertown are exempt from sales and use tax under Minnesota Statutes, chapter 297A.

Exemption applies only to purchases made after April 30, 2024, and before February 1, 2026.

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

General fund appropriation to the commissioner of revenue covers the cost of refunds authorized under this exemption.