MN SF1077

Exempts materials, supplies, and equipment used in construction, renovation, or remodeling of the jail at Stearns County Justice Center from state sales and use tax for purchases made between January 1, 2025 and January 1, 2031

Provides the same sales tax exemption for construction materials used in the law enforcement center and judicial center portions of the Stearns County Justice Center during the same time period

Requires sales tax to be collected at the point of purchase and then refunded, with no refunds issued before July 1, 2025

Appropriates funds from the general fund to the Commissioner of Revenue to pay the refunds

Applies retroactively to qualifying purchases made after January 1, 2025