MN SF3744

Creates a sales tax exemption for items and services purchased to repair property damage from natural disasters, including windows, doors, siding, insulation, roofing materials, power generators, sandbagging equipment, pump parts, plywood, and tree removal/debris hauling services

Requires the natural disaster to be declared by the federal government or a local official under Minnesota law, with purchases made within two years of the disaster declaration to qualify

Structures the exemption as a refundable credit where sales tax is collected at the point of sale, then refunded to the property owner upon application to the Department of Revenue

Applies retroactively to sales and purchases made after May 31, 2025, but refunds cannot be issued until after June 30, 2026

Extends the purchase deadline for disasters declared between June 1, 2025 and January 31, 2026, allowing eligible purchases through December 31, 2027 or two years after the disaster, whichever is later