Exempts construction materials for Chanhassen Bluffs Sports Complex from sales and use tax.

The bill provides a refundable exemption from sales and use tax for materials and supplies used in the reconstruction, upgrade, expansion, renovation, or remodeling of the Chanhassen Bluffs Sports Complex in Chanhassen. This exemption applies to purchases made between October 31, 2025, and September 1, 2027. The tax must still be imposed and collected as if the standard rate applied, with refunds handled similarly to other specified projects. The necessary funds for these refunds are appropriated from the general fund to the commissioner of revenue.

Exempts construction materials for Chanhassen Bluffs Sports Complex from sales and use tax.

The bill provides a refundable exemption from sales and use tax for materials and supplies used in the reconstruction, upgrade, expansion, renovation, or remodeling of the Chanhassen Bluffs Sports Complex in Chanhassen. This exemption applies to purchases made between October 31, 2025, and September 1, 2027. The tax must still be imposed and collected as if the standard rate applied, with refunds handled similarly to other specified projects. The necessary funds for these refunds are appropriated from the general fund to the commissioner of revenue.