Exempts materials and equipment for Stearns County Justice Center construction from sales and use tax.

The bill provides a refundable exemption from sales and use tax for materials and equipment used in the construction, reconstruction, upgrade, expansion, renovation, or remodeling of a law enforcement center and judicial center at the Stearns County Justice Center. The exemption applies to purchases made between January 1, 2025, and January 1, 2031. The tax must be imposed and collected as if the rate applied and then refunded. Refunds cannot be issued before July 1, 2025. The amount required to pay the refunds is appropriated from the general fund to the commissioner of revenue.

Exempts materials and equipment for Stearns County Justice Center construction from sales and use tax.

The bill provides a refundable exemption from sales and use tax for materials and equipment used in the construction, reconstruction, upgrade, expansion, renovation, or remodeling of a law enforcement center and judicial center at the Stearns County Justice Center. The exemption applies to purchases made between January 1, 2025, and January 1, 2031. The tax must be imposed and collected as if the rate applied and then refunded. Refunds cannot be issued before July 1, 2025. The amount required to pay the refunds is appropriated from the general fund to the commissioner of revenue.