Exempts sales and use tax for construction materials used in Columbia Heights city hall construction from August 31, 2021, to April 1, 2024.

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 new city hall in Columbia Heights. The exemption applies to purchases made between August 31, 2021, and April 1, 2024. Refunds for eligible purchases must not be issued until after June 30, 2025, and claims for refund can be filed through December 31, 2025. The amount required to pay the refunds is appropriated from the general fund to the commissioner of revenue.

Exempts sales and use tax for construction materials used in Columbia Heights city hall construction from August 31, 2021, to April 1, 2024.

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 new city hall in Columbia Heights. The exemption applies to purchases made between August 31, 2021, and April 1, 2024. Refunds for eligible purchases must not be issued until after June 30, 2025, and claims for refund can be filed through December 31, 2025. The amount required to pay the refunds is appropriated from the general fund to the commissioner of revenue.