Exempts construction materials for Itasca County government center from sales and use tax.

The bill provides a refundable sales and use tax exemption for construction materials used in the construction, reconstruction, upgrade, expansion, renovation, or remodeling of the Itasca County government center. This exemption applies to materials and supplies purchased between April 30, 2021, and January 1, 2025. The tax must be imposed and collected as if the applicable rate applied, then refunded. Claims for refund can be filed until January 1, 2026, with no refunds paid before July 1, 2025.

Exempts construction materials for Itasca County government center from sales and use tax.

The bill provides a refundable sales and use tax exemption for construction materials used in the construction, reconstruction, upgrade, expansion, renovation, or remodeling of the Itasca County government center. This exemption applies to materials and supplies purchased between April 30, 2021, and January 1, 2025. The tax must be imposed and collected as if the applicable rate applied, then refunded. Claims for refund can be filed until January 1, 2026, with no refunds paid before July 1, 2025.