Minnesota HF2153 provides a sales and use tax exemption for construction materials used in ice rink projects in Albert Lea.

Minnesota HF2153 creates a refundable sales and use tax exemption for construction materials used in the reconstruction, upgrade, expansion, renovation, or remodeling of ice rinks in Albert Lea. The exemption applies to purchases made between April 9, 2024, and January 1, 2027. Refunds for eligible purchases must be issued after June 30, 2024. The amount needed for refunds is appropriated from the state's general fund to the commissioner of revenue. The tax must be imposed and collected as if the applicable rate applied, then refunded.

Minnesota HF2153 provides a sales and use tax exemption for construction materials used in ice rink projects in Albert Lea.

Minnesota HF2153 creates a refundable sales and use tax exemption for construction materials used in the reconstruction, upgrade, expansion, renovation, or remodeling of ice rinks in Albert Lea. The exemption applies to purchases made between April 9, 2024, and January 1, 2027. Refunds for eligible purchases must be issued after June 30, 2024. The amount needed for refunds is appropriated from the state's general fund to the commissioner of revenue. The tax must be imposed and collected as if the applicable rate applied, then refunded.