Bill > HF3082

This bill provides a specific sales and use tax exemption for construction materials used in building a regional athletic facility in Brooklyn Park, Minnesota. Under the proposed legislation, materials, supplies, and equipment used in the construction, reconstruction, upgrade, expansion, and renovation of this facility will be exempt from sales and use taxes, but only for purchases made between November 30, 2025, and January 1, 2029. Although the tax will initially be collected at the standard rate, it will then be fully refunded to the project, similar to other special tax exemption processes outlined in Minnesota tax law. The bill includes an appropriation from the general fund to the commissioner of revenue to cover the cost of these tax refunds. This targeted exemption appears designed to support the development of a specific regional sports facility by reducing the overall tax burden on construction materials during a defined time period.

Budget and Finance

https://www.revisor.mn.gov/bills/bill.php?b=House&f=HF3082&ssn=0&y=2025