Exempts sales and use tax on construction materials for wastewater treatment projects in Albert Lea, Minnesota.

Minnesota HF4280 provides a refundable sales and use tax exemption for construction materials used in wastewater treatment projects in the city of Albert Lea. This exemption applies to materials and supplies used or consumed in the construction, reconstruction, upgrade, expansion, renovation, or remodeling of a wastewater treatment facility. The tax must be imposed and collected as if the applicable rate applied and then refunded. The amount required to pay the refunds is appropriated from the general fund to the commissioner of revenue.

Exempts sales and use tax on construction materials for wastewater treatment projects in Albert Lea, Minnesota.

Minnesota HF4280 provides a refundable sales and use tax exemption for construction materials used in wastewater treatment projects in the city of Albert Lea. This exemption applies to materials and supplies used or consumed in the construction, reconstruction, upgrade, expansion, renovation, or remodeling of a wastewater treatment facility. The tax must be imposed and collected as if the applicable rate applied and then refunded. The amount required to pay the refunds is appropriated from the general fund to the commissioner of revenue.