Exempts construction materials for wastewater treatment facility projects in Albert Lea from sales and use tax.

The bill provides a refundable exemption from sales and use tax for construction materials used in the reconstruction, upgrade, expansion, renovation, or remodeling of a wastewater treatment facility in the city of Albert Lea. The exemption applies to materials and supplies used or consumed and equipment incorporated into the construction of such projects. 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.

Exempts construction materials for wastewater treatment facility projects in Albert Lea from sales and use tax.

The bill provides a refundable exemption from sales and use tax for construction materials used in the reconstruction, upgrade, expansion, renovation, or remodeling of a wastewater treatment facility in the city of Albert Lea. The exemption applies to materials and supplies used or consumed and equipment incorporated into the construction of such projects. 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.