Bill > SF3319

This bill creates a specific sales tax exemption and refund mechanism for construction materials used in a regional athletic facility in Brooklyn Park, Minnesota. The bill allows for a complete exemption from sales and use taxes for materials, supplies, and equipment used in constructing, reconstructing, upgrading, expanding, or renovating the athletic facility, but only for purchases made between November 30, 2025, and January 1, 2029. Although taxes will initially be collected at the standard rate, they will then be fully refunded to the project, essentially creating a zero-tax scenario for these specific construction materials. 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 likely intended to support and incentivize the development of the regional athletic facility by reducing the overall project costs for the City of Brooklyn Park.

Budget and Finance

https://www.revisor.mn.gov/bills/bill.php?b=Senate&f=SF3319&ssn=0&y=2025