MN SF5339

Materials and supplies used in constructing a county government center in Foley, Benton County are exempt from Minnesota sales and use tax if purchased after March 31, 2025, and before January 1, 2030.

Tax is 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, 2025.

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