Minnesota HF1924 provides a refundable sales and use tax exemption for construction materials in Cottonwood County.

Minnesota HF1924 provides a refundable sales and use tax exemption for construction materials used in the Cottonwood County section 297A.75, subdivision 1, clause (17). The exemption applies to materials, supplies, and equipment purchased after December 19, 2024, and before January 1, 2027. The tax must be 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. Refunds must not be issued until after June 30, 2025.

Minnesota HF1924 provides a refundable sales and use tax exemption for construction materials in Cottonwood County.

Minnesota HF1924 provides a refundable sales and use tax exemption for construction materials used in the Cottonwood County section 297A.75, subdivision 1, clause (17). The exemption applies to materials, supplies, and equipment purchased after December 19, 2024, and before January 1, 2027. The tax must be 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. Refunds must not be issued until after June 30, 2025.