MN SF1981

Expands the existing sales and use tax exemption for City of Ramsey water infrastructure projects to include trunk water main improvements, in addition to the new water treatment plant already covered

Updates the tax refund calculation to reference both subdivisions 1 and 1a of Minnesota Statutes section 297A.62, rather than just subdivision 1

Removes the July 1, 2027 deadline for issuing refunds, while maintaining that refunds cannot be issued until after June 30, 2023

Eligible purchases must be made between January 1, 2023 and July 1, 2027 to qualify for the exemption

Applies retroactively to all qualifying sales and purchases made after December 31, 2022