Exempts sales and use tax for construction materials used in the TH 61/80th Street Rehabilitation Project in Cottage Grove.

The bill provides a sales and use tax exemption for materials and supplies used in the TH 61/80th Street Rehabilitation Project in Cottage Grove. This exemption applies to purchases made after March 31, 2026, and before January 1, 2028. The tax must be imposed and collected as if the rate under Minnesota Statutes, section 297A.62, subdivisions 1 and 1a, applied. 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 used in the TH 61/80th Street Rehabilitation Project in Cottage Grove.

The bill provides a sales and use tax exemption for materials and supplies used in the TH 61/80th Street Rehabilitation Project in Cottage Grove. This exemption applies to purchases made after March 31, 2026, and before January 1, 2028. The tax must be imposed and collected as if the rate under Minnesota Statutes, section 297A.62, subdivisions 1 and 1a, applied. The amount required to pay the refunds is appropriated from the general fund to the commissioner of revenue.