Minnesota HF148 exempts sales and use tax for construction materials for an ice rink in Delano.

Minnesota HF148 provides a refundable sales and use tax exemption for construction materials used in the expansion, renovation, or remodeling of an ice rink in the city of Delano. This exemption applies to materials, supplies, and equipment purchased between November 30, 2023, and January 1, 2026. The tax must be imposed and collected as if the standard rate applied, 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 HF148 exempts sales and use tax for construction materials for an ice rink in Delano.

Minnesota HF148 provides a refundable sales and use tax exemption for construction materials used in the expansion, renovation, or remodeling of an ice rink in the city of Delano. This exemption applies to materials, supplies, and equipment purchased between November 30, 2023, and January 1, 2026. The tax must be imposed and collected as if the standard rate applied, 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.