Exempts sales and use tax for construction materials used in Albert Lea ice rink projects from April 2024 to January 2027.

Minnesota SF2378 establishes a refundable sales and use tax exemption for construction materials used in projects involving the construction, reconstruction, upgrade, expansion, renovation, or remodeling of ice rinks in the city of Albert Lea. The exemption applies to materials and supplies purchased between April 9, 2024, and January 1, 2027. The tax must be imposed and collected as if the applicable rate applied, then refunded. Refunds for eligible purchases must not be issued until after June 30, 2024.

Exempts sales and use tax for construction materials used in Albert Lea ice rink projects from April 2024 to January 2027.

Minnesota SF2378 establishes a refundable sales and use tax exemption for construction materials used in projects involving the construction, reconstruction, upgrade, expansion, renovation, or remodeling of ice rinks in the city of Albert Lea. The exemption applies to materials and supplies purchased between April 9, 2024, and January 1, 2027. The tax must be imposed and collected as if the applicable rate applied, then refunded. Refunds for eligible purchases must not be issued until after June 30, 2024.