Minnesota HF4977 provides a refundable sales and use tax exemption for construction materials for government facilities in Oakdale.

Minnesota HF4977 creates a refundable sales and use tax exemption for materials and equipment used in the Police Expansion and City Hall Remodel Project in Oakdale. This exemption applies to purchases made between April 30, 2026, and January 1, 2029. The tax must be imposed and collected as if the applicable rate applied, then refunded according to the procedures for projects under Minnesota Statutes, section 297A.75, subdivision 1, clause (17). Refunds for eligible purchases cannot be issued until after June 30, 2026.

Minnesota HF4977 provides a refundable sales and use tax exemption for construction materials for government facilities in Oakdale.

Minnesota HF4977 creates a refundable sales and use tax exemption for materials and equipment used in the Police Expansion and City Hall Remodel Project in Oakdale. This exemption applies to purchases made between April 30, 2026, and January 1, 2029. The tax must be imposed and collected as if the applicable rate applied, then refunded according to the procedures for projects under Minnesota Statutes, section 297A.75, subdivision 1, clause (17). Refunds for eligible purchases cannot be issued until after June 30, 2026.