Exempts sales and use tax for construction materials for a Cottonwood County facility in Windom.

The bill provides a refundable exemption from sales and use tax for materials, supplies, and equipment used in the construction of a Cottonwood County facility located in Windom. The exemption applies to purchases made after December 19, 2024, and before January 1, 2027. The tax must be imposed and collected as if the applicable rate applied, then refunded. The refunds 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 sales and use tax for construction materials for a Cottonwood County facility in Windom.

The bill provides a refundable exemption from sales and use tax for materials, supplies, and equipment used in the construction of a Cottonwood County facility located in Windom. The exemption applies to purchases made after December 19, 2024, and before January 1, 2027. The tax must be imposed and collected as if the applicable rate applied, then refunded. The refunds 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.