The bill amends Minnesota Statutes 2022, section 297A.71, subdivision 52, to provide a sales and use tax exemption for construction materials, supplies, and equipment used in the construction of a new water treatment plant in the city of Ramsey. This exemption applies to purchases made after December 31, 2022. The bill also maintains existing exemptions for various local government facilities, including fire stations and a law enforcement collaboration center, while removing the conjunction "and" before the new insertion.

Additionally, the bill specifies that the tax must be imposed and collected as if the standard rate under section 297A.62, subdivision 1, applied, and then refunded according to section 297A.75. It also sets a cap on the total refund for the project related to the Minnetonka fire station at $850,000. The effective date of this amendment is the day following its final enactment.

Statutes affected:
Introduction: 297A.71