Exempts construction materials for a new Burnsville city hall from sales and use tax.

This bill provides a refundable exemption from sales and use tax for materials and supplies used in the construction of a new city hall in Burnsville. The exemption applies retroactively to sales and purchases made after December 31, 2024, and before January 1, 2029. The tax must be imposed and collected as if the applicable rate applied, then refunded. Refunds for eligible purchases cannot be issued until after June 30, 2025. The amount required to pay the refunds is appropriated from the general fund to the commissioner of revenue.

Exempts construction materials for a new Burnsville city hall from sales and use tax.

This bill provides a refundable exemption from sales and use tax for materials and supplies used in the construction of a new city hall in Burnsville. The exemption applies retroactively to sales and purchases made after December 31, 2024, and before January 1, 2029. The tax must be imposed and collected as if the applicable rate applied, then refunded. Refunds for eligible purchases cannot be issued until after June 30, 2025. The amount required to pay the refunds is appropriated from the general fund to the commissioner of revenue.