Minnesota HF1227 exempts sales and use tax for construction materials for public safety training facilities in Lakeville.

Minnesota HF1227 provides a refundable sales and use tax exemption for construction materials used in the upgrade, expansion, renovation, or remodeling of a new public safety training facility in Lakeville. The exemption applies to materials, supplies, and equipment purchased between February 28, 2025, and September 1, 2026. The tax must be imposed and collected as if the standard rate applied and then refunded. Refunds for eligible purchases cannot be issued until after June 30, 2025. The amount required to pay the refunds is appropriated from the general fund to the commissioner of revenue.

Minnesota HF1227 exempts sales and use tax for construction materials for public safety training facilities in Lakeville.

Minnesota HF1227 provides a refundable sales and use tax exemption for construction materials used in the upgrade, expansion, renovation, or remodeling of a new public safety training facility in Lakeville. The exemption applies to materials, supplies, and equipment purchased between February 28, 2025, and September 1, 2026. The tax must be imposed and collected as if the standard rate applied and then refunded. Refunds for eligible purchases cannot be issued until after June 30, 2025. The amount required to pay the refunds is appropriated from the general fund to the commissioner of revenue.