SF2014

This bill (S.F. No. 2014) proposes a sales and use tax exemption for construction materials used in building the Cottonwood County Public Works Maintenance Facility in Windom, Minnesota. The exemption applies to materials, supplies, and equipment purchased between December 19, 2024, and January 1, 2027. Although sales tax will still be collected at the time of purchase, it will later be refunded following procedures outlined in existing Minnesota statutes. Refunds will not be issued before June 30, 2025. Additionally, the bill appropriates funds from the general fund to the commissioner of revenue to cover these refunds.