Exempts construction materials for a city hall facility in Spring Lake Park from sales and use tax, with refunds available.

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 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 applicable rate applied, and refunds are to be issued in the same manner as provided for projects under Minnesota Statutes, section 297A.75, subdivision 1, clause (17).

Exempts construction materials for a city hall facility in Spring Lake Park from sales and use tax, with refunds available.

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 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 applicable rate applied, and refunds are to be issued in the same manner as provided for projects under Minnesota Statutes, section 297A.75, subdivision 1, clause (17).