Minnesota HF4923 exempts sales and use tax on construction materials for clean water infrastructure in Cottage Grove from March 31, 2026, to January.

Minnesota HF4923 provides a refundable exemption from sales and use tax for materials and equipment used in the TH 61/80th Street Rehabilitation Project in Cottage Grove. This exemption applies to purchases made between March 31, 2026, and January 1, 2028. The tax must be imposed and collected as if the applicable rate applied, and refunds will be provided in the same manner as other projects under Minnesota Statutes, section 297A.75, subdivision 1, clause (17). The required amount for refunds is appropriated from the general fund to the commissioner of revenue.

Minnesota HF4923 exempts sales and use tax on construction materials for clean water infrastructure in Cottage Grove from March 31, 2026, to January.

Minnesota HF4923 provides a refundable exemption from sales and use tax for materials and equipment used in the TH 61/80th Street Rehabilitation Project in Cottage Grove. This exemption applies to purchases made between March 31, 2026, and January 1, 2028. The tax must be imposed and collected as if the applicable rate applied, and refunds will be provided in the same manner as other projects under Minnesota Statutes, section 297A.75, subdivision 1, clause (17). The required amount for refunds is appropriated from the general fund to the commissioner of revenue.