Minnesota HF155 provides a refundable sales and use tax exemption for construction materials used in building a new city hall in Columbia Heights.

Minnesota HF155 provides a refundable sales and use tax exemption for construction materials used in the construction, reconstruction, upgrade, expansion, renovation, or remodeling of a new city hall in Columbia Heights. The exemption applies to materials, supplies, and equipment purchased between August 31, 2021, and April 1, 2024. The tax must be imposed and collected as if the applicable rate applied, and then refunded. Refunds for eligible purchases cannot be issued until after June 30, 2025, though applicants may file claims for refund through December 31, 2025.

Minnesota HF155 provides a refundable sales and use tax exemption for construction materials used in building a new city hall in Columbia Heights.

Minnesota HF155 provides a refundable sales and use tax exemption for construction materials used in the construction, reconstruction, upgrade, expansion, renovation, or remodeling of a new city hall in Columbia Heights. The exemption applies to materials, supplies, and equipment purchased between August 31, 2021, and April 1, 2024. The tax must be imposed and collected as if the applicable rate applied, and then refunded. Refunds for eligible purchases cannot be issued until after June 30, 2025, though applicants may file claims for refund through December 31, 2025.