Minnesota HF151 provides a sales and use tax exemption for building materials for the Central Maintenance Facility project in Apple Valley, with.
Minnesota HF151 creates a sales and use tax exemption for materials and supplies used in the construction, reconstruction, upgrade, expansion, renovation, or remodeling of the Central Maintenance Facility in Apple Valley. This exemption applies to purchases made between February 28, 2025, and August 1, 2028. The tax must be imposed and collected as if the applicable rate applied, and then refunded. Refunds cannot be paid before July 1, 2025. The amount required to pay these refunds is appropriated from the general fund to the commissioner of revenue.
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- Core Provisions
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- Legal Framework
- Critical Issues
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