Bill > HF3234

This bill provides a specific sales and use tax exemption for the construction of a community center in the city of Dilworth, Minnesota. The exemption covers materials, supplies, and equipment used in constructing, reconstructing, upgrading, expanding, renovating, or remodeling the community center, but only for purchases made between January 1, 2025, and June 30, 2027. Although the materials will be subject to sales tax initially, the city or governmental entity that owns or contracts for the project can receive a full refund of the taxes paid. The tax refunds will not be issued until after June 30, 2025, and the necessary funds for these refunds will be appropriated from the state's general fund to the commissioner of revenue. This targeted tax exemption is designed to support the development of a community center in Dilworth by reducing the project's overall construction costs.

Budget and Finance

https://www.revisor.mn.gov/bills/bill.php?b=House&f=HF3234&ssn=0&y=2025