Exemption from sales and use tax for materials and equipment used in Stearns County Justice Center construction.

Minnesota HF1547 provides a refundable sales and use tax exemption for materials and equipment used in the construction, reconstruction, upgrade, expansion, renovation, or remodeling of the Stearns County Justice Center. This exemption applies to purchases made between January 1, 2025, and January 1, 2031. The tax must be imposed and collected, then refunded, following specific procedures outlined in Minnesota Statutes. Refunds cannot be issued before July 1, 2025.

Exemption from sales and use tax for materials and equipment used in Stearns County Justice Center construction.

Minnesota HF1547 provides a refundable sales and use tax exemption for materials and equipment used in the construction, reconstruction, upgrade, expansion, renovation, or remodeling of the Stearns County Justice Center. This exemption applies to purchases made between January 1, 2025, and January 1, 2031. The tax must be imposed and collected, then refunded, following specific procedures outlined in Minnesota Statutes. Refunds cannot be issued before July 1, 2025.