Exempts construction materials for Ely Housing Redevelopment Authority workforce housing project from sales and use tax.

The bill exempts sales and use tax for materials and equipment used in the construction, reconstruction, upgrade, expansion, renovation, or remodeling of the Ely Housing Redevelopment Authority workforce housing project, Wilderness Escape, in the city of Ely. The exemption applies to purchases made after April 30, 2026, and before January 1, 2028. The tax must be imposed and collected as if the rate under Minnesota Statutes, section 297A.62, applies. Refunds for eligible purchases must not be issued until after June 30, 2026.

Exempts construction materials for Ely Housing Redevelopment Authority workforce housing project from sales and use tax.

The bill exempts sales and use tax for materials and equipment used in the construction, reconstruction, upgrade, expansion, renovation, or remodeling of the Ely Housing Redevelopment Authority workforce housing project, Wilderness Escape, in the city of Ely. The exemption applies to purchases made after April 30, 2026, and before January 1, 2028. The tax must be imposed and collected as if the rate under Minnesota Statutes, section 297A.62, applies. Refunds for eligible purchases must not be issued until after June 30, 2026.