Bill > SF2122

This bill provides a specific sales and use tax exemption for construction materials used in the Chanhassen Bluffs Sports Complex in Chanhassen, Minnesota. The exemption applies to materials, supplies, and equipment purchased between October 31, 2025, and September 1, 2027, that will be used in the construction, reconstruction, upgrade, expansion, renovation, or remodeling of the sports complex. While the materials will initially be subject to sales tax, the tax will then be fully refunded to the project, effectively creating a tax-free status for these purchases. The bill includes a corresponding appropriation from the general fund to the Minnesota Commissioner of Revenue to cover the cost of these tax refunds. This targeted tax exemption is designed to support the development of the Chanhassen Bluffs Sports Complex by reducing the overall project costs through sales tax relief.

Budget and Finance

https://www.revisor.mn.gov/bills/bill.php?b=Senate&f=SF2122&ssn=0&y=2025