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

The bill provides a sales and use tax exemption for construction materials used in the reconstruction, upgrade, expansion, renovation, or remodeling of the Chanhassen Bluffs Sports Complex in Chanhassen, Minnesota. This exemption applies to materials and supplies purchased between October 31, 2025, and September 1, 2027. The tax must be imposed and collected as if the standard rate applied, then refunded. The 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 sales and use tax exemption for construction materials used in the reconstruction, upgrade, expansion, renovation, or remodeling of the Chanhassen Bluffs Sports Complex in Chanhassen, Minnesota. This exemption applies to materials and supplies purchased between October 31, 2025, and September 1, 2027. The tax must be imposed and collected as if the standard rate applied, then refunded. The refunds are appropriated from the general fund to the commissioner of revenue.