Exempts sales and use tax for construction materials for the Upper Harbor Terminal Amphitheater in Minneapolis.

Minnesota HF2724 provides a sales and use tax exemption for construction materials used in the Upper Harbor Terminal Amphitheater in Minneapolis. The exemption applies to materials, supplies, fixtures, furniture, and equipment used in construction, reconstruction, renovation, demolition, upgrade, repair, maintenance, or improvement of the amphitheater. The exemption is effective for purchases made after June 30, 2025, and before January 1, 2029. The tax must be imposed and collected as if the standard rate applied and then refunded.

Exempts sales and use tax for construction materials for the Upper Harbor Terminal Amphitheater in Minneapolis.

Minnesota HF2724 provides a sales and use tax exemption for construction materials used in the Upper Harbor Terminal Amphitheater in Minneapolis. The exemption applies to materials, supplies, fixtures, furniture, and equipment used in construction, reconstruction, renovation, demolition, upgrade, repair, maintenance, or improvement of the amphitheater. The exemption is effective for purchases made after June 30, 2025, and before January 1, 2029. The tax must be imposed and collected as if the standard rate applied and then refunded.