Bill > SF2795

This bill provides a specific sales tax exemption and refund for construction materials used in the Civic Center Sports Complex and VFW Memorial Arena in East Grand Forks, Minnesota. The exemption applies to materials, supplies, and equipment purchased between November 30, 2025, and December 31, 2029, for construction, reconstruction, upgrade, expansion, renovation, or remodeling of these facilities. Although these materials will initially be subject to sales tax, the tax will then be fully refunded to the city, effectively creating a tax-free process for the project. The bill includes an 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 local infrastructure improvements by reducing the financial burden of construction materials for this specific municipal project in East Grand Forks.

Budget and Finance

https://www.revisor.mn.gov/bills/bill.php?b=Senate&f=SF2795&ssn=0&y=2025