Bill > HF1919

This bill provides a specific sales and use tax exemption for the Chanhassen Bluffs Sports Complex construction project. Under this legislation, materials, supplies, and equipment used in the construction, reconstruction, upgrade, expansion, renovation, or remodeling of the sports complex will be exempt from sales and use tax, but with a unique refund mechanism. The exemption applies only to purchases made between October 31, 2025, and September 1, 2027. Although the materials will initially be subject to sales tax, taxpayers can receive a full refund through a process similar to other special project exemptions in Minnesota law. The tax will be collected at the standard rate and then completely refunded, effectively making the materials tax-free. The bill also includes an appropriation from the general fund to the commissioner of revenue to cover the cost of these tax refunds. This targeted tax exemption appears designed to support and potentially incentivize the development of the Chanhassen Bluffs Sports Complex by reducing the overall project costs.

Budget and Finance

https://www.revisor.mn.gov/bills/bill.php?b=House&f=HF1919&ssn=0&y=2025