Exempts construction materials for Moorhead City Hall renovation from sales and use tax.

This bill provides a refundable exemption from sales and use tax for construction materials used in the Moorhead City Hall renovation project. The exemption applies to purchases made between February 28, 2025, and June 1, 2027. The tax is imposed and collected as if the standard rate applied, then refunded. The refunds must not be issued until after June 30, 2025. The appropriation to pay the refunds is made from the general fund to the commissioner of revenue.

Exempts construction materials for Moorhead City Hall renovation from sales and use tax.

This bill provides a refundable exemption from sales and use tax for construction materials used in the Moorhead City Hall renovation project. The exemption applies to purchases made between February 28, 2025, and June 1, 2027. The tax is imposed and collected as if the standard rate applied, then refunded. The refunds must not be issued until after June 30, 2025. The appropriation to pay the refunds is made from the general fund to the commissioner of revenue.