Minnesota HF442 provides a refundable sales and use tax exemption for construction materials used in certain housing development projects in St.

Minnesota HF442 offers a refundable exemption from sales and use tax for construction materials used in specific housing development projects in St. Louis County. This applies to apartment, condominium, and townhome developments with a minimum of 20, 40, and 40 units, respectively. The exemption is effective for purchases made between June 30, 2025, and July 1, 2027. The tax must be imposed and collected as if the standard rate applied, then refunded according to the procedures outlined in Minnesota Statutes, section 297A.75, subdivision 1, clause (17).

Minnesota HF442 provides a refundable sales and use tax exemption for construction materials used in certain housing development projects in St.

Minnesota HF442 offers a refundable exemption from sales and use tax for construction materials used in specific housing development projects in St. Louis County. This applies to apartment, condominium, and townhome developments with a minimum of 20, 40, and 40 units, respectively. The exemption is effective for purchases made between June 30, 2025, and July 1, 2027. The tax must be imposed and collected as if the standard rate applied, then refunded according to the procedures outlined in Minnesota Statutes, section 297A.75, subdivision 1, clause (17).