MN SF195

Exempts materials, supplies, and equipment used for construction, reconstruction, expansion, renovation, or remodeling of a new city hall in Columbia Heights from Minnesota sales and use tax

Applies retroactively to purchases made between September 1, 2021, and April 1, 2024

Requires sales tax to be collected at point of sale and then refunded, with refunds not issued until after June 30, 2025

Extends the refund claim filing deadline to December 31, 2025, overriding standard statute of limitations

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