MN SF4795

Modifies the sales and use tax exemption for materials, supplies, and equipment used in construction of a new water treatment plant and trunk water main improvements in the city of Ramsey

Adds "trunk water main improvements" to the existing exemption that previously covered only the water treatment plant project

Exemption applies to purchases made after December 31, 2022, and before July 1, 2027

Tax is collected at standard rates and then refunded through the same process used for other qualified projects; refunds issued after June 30, 2023, and before July 1, 2027

Effective retroactively for sales and purchases made after December 31, 2022