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

The bill provides a refundable sales and use tax exemption for materials and supplies used in the construction, reconstruction, upgrade, expansion, renovation, or remodeling of the Chanhassen Bluffs Sports Complex in Chanhassen. This exemption applies to purchases made between October 31, 2025, and September 1, 2027. The tax must be imposed and collected as if the applicable rate applied, then refunded. The required amount for refunds is appropriated from the general fund to the commissioner of revenue.

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

The bill provides a refundable sales and use tax exemption for materials and supplies used in the construction, reconstruction, upgrade, expansion, renovation, or remodeling of the Chanhassen Bluffs Sports Complex in Chanhassen. This exemption applies to purchases made between October 31, 2025, and September 1, 2027. The tax must be imposed and collected as if the applicable rate applied, then refunded. The required amount for refunds is appropriated from the general fund to the commissioner of revenue.