Exempts sales and use tax for construction materials used in water treatment facilities and water towers in Woodbury, Minnesota.

The bill provides a refundable exemption from sales and use tax for materials and supplies used in the construction, reconstruction, upgrade, expansion, renovation, or remodeling of water treatment facilities and water towers in Woodbury, Minnesota. This exemption applies to purchases made between January 31, 2024, and December 1, 2028. The tax must be imposed and collected as if the applicable rate applied, and then refunded. Refunds for eligible purchases will not be issued until after June 30, 2025.

Exempts sales and use tax for construction materials used in water treatment facilities and water towers in Woodbury, Minnesota.

The bill provides a refundable exemption from sales and use tax for materials and supplies used in the construction, reconstruction, upgrade, expansion, renovation, or remodeling of water treatment facilities and water towers in Woodbury, Minnesota. This exemption applies to purchases made between January 31, 2024, and December 1, 2028. The tax must be imposed and collected as if the applicable rate applied, and then refunded. Refunds for eligible purchases will not be issued until after June 30, 2025.