Exempts sales and use tax on construction materials for a new public safety training facility in Lakeville, Minnesota.

The bill provides a refundable exemption from sales and use tax for materials and supplies used in constructing a new public safety training facility in Lakeville, Minnesota. This exemption applies to purchases made between February 28, 2025, and September 1, 2026. The tax is imposed and collected as if the standard rate applied, then refunded. Refunds for eligible purchases must not 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 sales and use tax on construction materials for a new public safety training facility in Lakeville, Minnesota.

The bill provides a refundable exemption from sales and use tax for materials and supplies used in constructing a new public safety training facility in Lakeville, Minnesota. This exemption applies to purchases made between February 28, 2025, and September 1, 2026. The tax is imposed and collected as if the standard rate applied, then refunded. Refunds for eligible purchases must not 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.