Exempts construction materials for Chanhassen Bluffs Sports Complex from sales and use tax.

The bill provides a refundable exemption from sales and use tax for materials and supplies used in the reconstruction, upgrade, expansion, renovation, or remodeling of the Chanhassen Bluffs Sports Complex in Chanhassen, Minnesota. The exemption applies to purchases made between November 1, 2025, and August 31, 2027. The tax must be imposed and collected as if the applicable rate applied, then refunded in the same manner as provided for projects under Minnesota Statutes, section 297A.75, subdivision 1, clause (17).

Exempts construction materials for Chanhassen Bluffs Sports Complex from sales and use tax.

The bill provides a refundable exemption from sales and use tax for materials and supplies used in the reconstruction, upgrade, expansion, renovation, or remodeling of the Chanhassen Bluffs Sports Complex in Chanhassen, Minnesota. The exemption applies to purchases made between November 1, 2025, and August 31, 2027. The tax must be imposed and collected as if the applicable rate applied, then refunded in the same manner as provided for projects under Minnesota Statutes, section 297A.75, subdivision 1, clause (17).