Provides a sales and use tax exemption for construction materials for a city hall facility in Spring Lake Park.

The bill exempts sales and use tax for materials and supplies used in the construction, reconstruction, upgrade, expansion, renovation, or remodeling of a city hall facility in Spring Lake Park. This exemption applies to purchases made between December 31, 2023, and January 1, 2026. The tax must be imposed and collected as if the rate under Minnesota Statutes, section 297A.62, subdivisions 1 and 1a, applied, and refunds for eligible purchases must not be issued until after June 30, 2025.

Provides a sales and use tax exemption for construction materials for a city hall facility in Spring Lake Park.

The bill exempts sales and use tax for materials and supplies used in the construction, reconstruction, upgrade, expansion, renovation, or remodeling of a city hall facility in Spring Lake Park. This exemption applies to purchases made between December 31, 2023, and January 1, 2026. The tax must be imposed and collected as if the rate under Minnesota Statutes, section 297A.62, subdivisions 1 and 1a, applied, and refunds for eligible purchases must not be issued until after June 30, 2025.