MN SF1475

Exempts construction materials, supplies, and equipment from state sales and use tax for two City of Edina park projects: Fred Richards Park development and Braemar Park improvements

Eligible purchases must be made between December 31, 2023, and January 1, 2030, with the exemption applying retroactively to purchases already made in that window

Sales tax must still be collected at point of sale, then refunded to purchasers through the existing state refund process under Minnesota Statutes section 297A.75

Refunds for eligible purchases cannot be issued until after June 30, 2025

Appropriates funds from the state general fund to the Commissioner of Revenue to cover the cost of refunds