Bill > HF3083

This bill provides a specific sales and use tax exemption for construction materials used in a particular infrastructure project in Brooklyn Park, Minnesota. Specifically, the bill creates a tax exemption for materials, supplies, and equipment used in constructing two water mains that will connect under U.S. Highway 169 to support the city's biotech innovation district. The exemption applies to purchases made between November 30, 2025, and January 1, 2029. While the materials will initially be subject to sales tax, the tax will be fully refunded in a manner similar to other special project exemptions under Minnesota law. The bill appropriates funds from the general fund to the commissioner of revenue to cover the cost of these tax refunds. This targeted tax exemption is designed to support infrastructure development in Brooklyn Park's biotech innovation district by reducing the financial burden of construction materials for this specific project.

Budget and Finance

https://www.revisor.mn.gov/bills/bill.php?b=House&f=HF3083&ssn=0&y=2025