Minnesota HF349 exempts sales and use tax for construction materials for a water reclamation plant in Rochester.

Minnesota HF349 provides a refundable sales and use tax exemption for construction materials used in the construction, reconstruction, upgrade, expansion, renovation, or remodeling of a water reclamation plant in Rochester. The exemption applies to materials, supplies, and equipment purchased between August 31, 2024, and June 1, 2026. The tax must be imposed and collected as if the rate under Minnesota Statutes, section 297A.62, subdivisions 1 and 1a, applied and then refunded. The amount required to pay the refunds is appropriated from the general fund to the commissioner of revenue.

Minnesota HF349 exempts sales and use tax for construction materials for a water reclamation plant in Rochester.

Minnesota HF349 provides a refundable sales and use tax exemption for construction materials used in the construction, reconstruction, upgrade, expansion, renovation, or remodeling of a water reclamation plant in Rochester. The exemption applies to materials, supplies, and equipment purchased between August 31, 2024, and June 1, 2026. The tax must be imposed and collected as if the rate under Minnesota Statutes, section 297A.62, subdivisions 1 and 1a, applied and then refunded. The amount required to pay the refunds is appropriated from the general fund to the commissioner of revenue.