MN SF972

Exempts materials, supplies, and equipment used in construction, reconstruction, upgrade, expansion, renovation, or remodeling of the Itasca County government center from state sales and use tax

Applies retroactively to purchases made between April 30, 2021, and January 1, 2025

Requires tax to be collected at standard rates and then refunded, with refund claims accepted until January 1, 2026

Prohibits refund payments before July 1, 2025

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