Minnesota HF3234 exempts sales and use tax for materials used in Dilworth community center upgrades from 2025 to 2027.

Minnesota HF3234 provides a refundable sales and use tax exemption for materials, supplies, and equipment used in the construction, reconstruction, upgrade, expansion, renovation, or remodeling of a community center in Dilworth. This exemption applies to purchases made between December 31, 2024, and July 1, 2027. The tax must be imposed and collected as if the standard rate applied, then refunded. The governmental entity owning or contracting for the project must apply for refunds, which cannot be issued before June 30, 2025.

Minnesota HF3234 exempts sales and use tax for materials used in Dilworth community center upgrades from 2025 to 2027.

Minnesota HF3234 provides a refundable sales and use tax exemption for materials, supplies, and equipment used in the construction, reconstruction, upgrade, expansion, renovation, or remodeling of a community center in Dilworth. This exemption applies to purchases made between December 31, 2024, and July 1, 2027. The tax must be imposed and collected as if the standard rate applied, then refunded. The governmental entity owning or contracting for the project must apply for refunds, which cannot be issued before June 30, 2025.