Bill > HF3690

This bill provides a refundable sales and use tax exemption for construction materials, supplies, and equipment used in the construction, reconstruction, upgrade, expansion, renovation, or remodeling of an ice rink in the city of Delano, Minnesota. The exemption applies to purchases made after November 30, 2023, and before January 1, 2026. The tax must be paid upfront and then refunded to the purchaser in the same manner as projects under Minnesota Statutes, section 297A.75, subdivision 1, clause (17). The amount required to pay the refunds is appropriated from the general fund to the commissioner of revenue.