Authorizes a refundable sales and use tax exemption for construction materials used in Itasca County government center projects.

The bill provides a refundable sales and use tax exemption for materials and supplies used in the construction, reconstruction, upgrade, expansion, or remodeling of the Itasca County government center. This exemption applies to purchases made between April 30, 2021, and January 1, 2025. The tax must be imposed and collected as if the applicable rate applied, then refunded. Claims for refund can be filed until January 1, 2026, with no refunds paid before July 1, 2025. The required amount to pay the refunds is appropriated from the general fund to the commissioner of revenue.

Authorizes a refundable sales and use tax exemption for construction materials used in Itasca County government center projects.

The bill provides a refundable sales and use tax exemption for materials and supplies used in the construction, reconstruction, upgrade, expansion, or remodeling of the Itasca County government center. This exemption applies to purchases made between April 30, 2021, and January 1, 2025. The tax must be imposed and collected as if the applicable rate applied, then refunded. Claims for refund can be filed until January 1, 2026, with no refunds paid before July 1, 2025. The required amount to pay the refunds is appropriated from the general fund to the commissioner of revenue.