Minnesota HF156 exempts sales and use tax for construction materials for a regional exhibition center in Olmsted County.

Minnesota HF156 provides a refundable sales and use tax exemption for materials and supplies used in the construction, reconstruction, upgrade, expansion, renovation, or remodeling of a regional exhibition center at Graham Park in Olmsted County. This exemption applies to purchases made between December 31, 2024, and January 1, 2028. The tax is imposed and collected as if the rate under Minnesota Statutes, section 297A.62, subdivisions 1 and 1a, applied and then refunded in the same manner provided for projects under Minnesota Statutes, section 297A.75, subdivision 1, clause (17).

Minnesota HF156 exempts sales and use tax for construction materials for a regional exhibition center in Olmsted County.

Minnesota HF156 provides a refundable sales and use tax exemption for materials and supplies used in the construction, reconstruction, upgrade, expansion, renovation, or remodeling of a regional exhibition center at Graham Park in Olmsted County. This exemption applies to purchases made between December 31, 2024, and January 1, 2028. The tax is imposed and collected as if the rate under Minnesota Statutes, section 297A.62, subdivisions 1 and 1a, applied and then refunded in the same manner provided for projects under Minnesota Statutes, section 297A.75, subdivision 1, clause (17).