Maple Grove exempts sales and use tax for construction materials for the Maple Grove Community Center from March 31, 2024, to June 1, 2029.

The bill provides a refundable exemption from sales and use tax for materials and supplies used in the construction, reconstruction, upgrade, expansion, renovation, or remodeling of the Maple Grove Community Center in Minnesota. The exemption applies to purchases made between March 31, 2024, and June 1, 2029. The tax must be imposed and collected as if the applicable rate applied and then refunded. The amount required to pay the refunds is appropriated from the general fund to the commissioner of revenue.

Maple Grove exempts sales and use tax for construction materials for the Maple Grove Community Center from March 31, 2024, to June 1, 2029.

The bill provides a refundable exemption from sales and use tax for materials and supplies used in the construction, reconstruction, upgrade, expansion, renovation, or remodeling of the Maple Grove Community Center in Minnesota. The exemption applies to purchases made between March 31, 2024, and June 1, 2029. The tax must be imposed and collected as if the applicable rate applied and then refunded. The amount required to pay the refunds is appropriated from the general fund to the commissioner of revenue.