Exempts sales and use tax for construction materials used in Moorhead City Hall renovation.

The bill provides a refundable exemption from sales and use tax for construction materials used in the Moorhead City Hall renovation project. This exemption applies to materials, supplies, and equipment purchased between February 28, 2025, and June 1, 2027. The tax must be imposed and collected as if the standard rate applied, then refunded. Refunds for eligible purchases must not be issued until after June 30, 2025. The amount required to pay the refunds is appropriated from the general fund to the commissioner of revenue.

Exempts sales and use tax for construction materials used in Moorhead City Hall renovation.

The bill provides a refundable exemption from sales and use tax for construction materials used in the Moorhead City Hall renovation project. This exemption applies to materials, supplies, and equipment purchased between February 28, 2025, and June 1, 2027. The tax must be imposed and collected as if the standard rate applied, then refunded. Refunds for eligible purchases must not be issued until after June 30, 2025. The amount required to pay the refunds is appropriated from the general fund to the commissioner of revenue.