Exempts construction materials for the Upper Harbor Terminal Amphitheater in Minneapolis from sales and use tax.

The bill provides a sales and use tax exemption for materials, supplies, fixtures, furniture, and equipment used in the construction, reconstruction, renovation, demolition, upgrade, repair, maintenance, or improvement of the Upper Harbor Terminal Amphitheater in Minneapolis. The exemption applies to purchases made by a contractor, subcontractor, or the operator of the amphitheater between July 1, 2025, and December 31, 2028. The tax must be imposed and collected as if the applicable rate applied, then refunded.

Exempts construction materials for the Upper Harbor Terminal Amphitheater in Minneapolis from sales and use tax.

The bill provides a sales and use tax exemption for materials, supplies, fixtures, furniture, and equipment used in the construction, reconstruction, renovation, demolition, upgrade, repair, maintenance, or improvement of the Upper Harbor Terminal Amphitheater in Minneapolis. The exemption applies to purchases made by a contractor, subcontractor, or the operator of the amphitheater between July 1, 2025, and December 31, 2028. The tax must be imposed and collected as if the applicable rate applied, then refunded.