Exempts construction materials for the Civic Center Sports Complex and VFW Memorial Arena in East Grand Forks from sales and use tax.

The bill exempts sales and use tax for materials and supplies used in the upgrade, expansion, renovation, or remodeling of the Civic Center Sports Complex and the VFW Memorial Arena in East Grand Forks. This exemption applies to purchases made between November 30, 2025, and December 31, 2029. The tax must be imposed and collected as if the rate under Minnesota Statutes, section 297A.62, subdivisions 1 and 1a, applied and then refunded in the same manner provided for projects under Minnesota Statutes, section 297A.75, subdivision 1, clause (17).

Exempts construction materials for the Civic Center Sports Complex and VFW Memorial Arena in East Grand Forks from sales and use tax.

The bill exempts sales and use tax for materials and supplies used in the upgrade, expansion, renovation, or remodeling of the Civic Center Sports Complex and the VFW Memorial Arena in East Grand Forks. This exemption applies to purchases made between November 30, 2025, and December 31, 2029. The tax must be imposed and collected as if the rate under Minnesota Statutes, section 297A.62, subdivisions 1 and 1a, applied and then refunded in the same manner provided for projects under Minnesota Statutes, section 297A.75, subdivision 1, clause (17).