1.1 	A bill for an act
1.2 	relating to taxation; sales and use; providing a sales tax exemption for construction 
1.3 	materials for the North Metro Range;amending Minnesota Statutes 2022, section 
1.4 	297A.71, subdivision 52.
1.5 	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

1.6 	Section 1. Minnesota Statutes 2022, section 297A.71, subdivision 52, is amended to read:
1.7 		Subd. 52.Construction; certain local government facilities. (a) Materials and supplies 
1.8 	used in and equipment incorporated into the construction, reconstruction, upgrade, expansion, 
1.9 	or remodeling of the following local government owned facilities are exempt:
1.10 	(1) a new fire station, which includes firefighting, emergency management, public safety 
1.11 	training, and other public safety facilities in the city of Monticello if materials, supplies, 
1.12 	and equipment are purchased after January 31, 2019, and before January 1, 2022;
1.13 	(2) a new fire station, which includes firefighting and public safety training facilities 
1.14 	and public safety facilities, in the city of Inver Grove Heights if materials, supplies, and 
1.15 	equipment are purchased after June 30, 2018, and before January 1, 2021;
1.16 	(3) a fire station and police station, including access roads, lighting, sidewalks, and 
1.17 	utility components, on or adjacent to the property on which the fire station or police station 
1.18 	are located that are necessary for safe access to and use of those buildings, in the city of 
1.19 	Minnetonka if materials, supplies, and equipment are purchased after May 23, 2019, and 
1.20 	before January 1, 2022;
1.21 	(4) the school building in Independent School District No. 414, Minneota, if materials, 
1.22 	supplies, and equipment are purchased after January 1, 2018, and before January 1, 2021;
2.1 	(5) a fire station in the city of Mendota Heights, if materials, supplies, and equipment 
2.2 	are purchased after December 31, 2018, and before January 1, 2021; and
2.3 	(6) a Dakota County law enforcement collaboration center, also known as the Safety 
2.4 	and Mental Health Alternative Response Training (SMART) Center, if materials, supplies, 
2.5 	and equipment are purchased after June 30, 2019, and before July 1, 2021.; and
2.6 	(7) the North Metro Regional Public Safety Training Facility in Maple Grove, if materials, 
2.7 	supplies, and equipment are purchased after August 31, 2021, and before December 31, 
2.8 	2023.
2.9 	(b) The tax must be imposed and collected as if the rate under section 297A.62, 
2.10 	subdivision 1, applied and then refunded in the manner provided in section 297A.75.
2.11 	(c) The total refund for the project listed in paragraph (a), clause (3), must not exceed 
2.12 	$850,000.

2.13 	EFFECTIVE DATE; APPLICATION. This section is effective the day following 
2.14 	final enactment and applies retroactively to sales and purchases made during the period 
2.15 	indicated for the project in paragraph (a), clause (7).