A bill for an act
 relating to taxation; sales and use; providing a refundable exemption for certain
construction materials for a Benton County government center.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

Section 1. new text begin BENTON COUNTY; SALES TAX EXEMPTION FOR CONSTRUCTION
MATERIALS.
new text end

new text begin Subdivision 1. new text end

new text begin Exemption; refund. new text end

new text begin (a) Materials and supplies used in and equipment
incorporated into the construction of a county government center in the city of Foley in
Benton County are exempt from sales and use tax imposed under Minnesota Statutes, chapter
297A, if materials, supplies, and equipment are purchased after March 31, 2025, and before
January 1, 2030.
 new text end

new text begin (b) The tax must be imposed and collected as if the rate under Minnesota Statutes, section
297A.62, subdivision 1, applied, and then refunded in the same manner provided for projects
under Minnesota Statutes, section 297A.75, subdivision 1, clause (17). Refunds for eligible
purchases must not be issued until after June 30, 2025.
 new text end

new text begin Subd. 2. new text end

new text begin Appropriation. new text end

new text begin The amount required to pay the refunds under subdivision 1
is appropriated from the general fund to the commissioner of revenue.
 new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for sales and purchases made after March
31, 2025, and before January 1, 2030.
 new text end