MN SF64

Adds a sales tax exemption for materials, supplies, and equipment used in construction of the North Metro Regional Public Safety Training Facility in Maple Grove if purchased after August 31, 2021, and before December 31, 2023.

Exemption applies to construction, reconstruction, upgrade, expansion, or remodeling of the facility, with tax imposed and collected then refunded according to Minnesota Statutes section 297A.75.

Effective the day following final enactment and applies retroactively to sales and purchases made during the specified August 31, 2021, to December 31, 2023, period.

Amends Minnesota Statutes 2022, section 297A.71, subdivision 52, which previously exempted construction materials for fire stations, police stations, and other local government facilities in specific Minnesota cities with defined purchase date windows.