Exempts sales and use tax for construction materials for a community center in Dilworth, Minnesota, with refunds available after June 30, 2025.

This bill provides a sales and use tax exemption for materials and supplies used in the construction, reconstruction, upgrade, expansion, renovation, or remodeling of a community center in the city of Dilworth, Minnesota. The exemption applies to purchases made between December 31, 2024, and July 1, 2027. The tax must be imposed and collected as if the standard rate applied, with refunds available after June 30, 2025. The amount required to pay the refunds is appropriated from the general fund to the commissioner of revenue.

Exempts sales and use tax for construction materials for a community center in Dilworth, Minnesota, with refunds available after June 30, 2025.

This bill provides a sales and use tax exemption for materials and supplies used in the construction, reconstruction, upgrade, expansion, renovation, or remodeling of a community center in the city of Dilworth, Minnesota. The exemption applies to purchases made between December 31, 2024, and July 1, 2027. The tax must be imposed and collected as if the standard rate applied, with refunds available after June 30, 2025. The amount required to pay the refunds is appropriated from the general fund to the commissioner of revenue.