1.1 	A bill for an act
1.2 	relating to taxation; sales and use; providing a refundable exemption for 
1.3 	construction materials for certain projects in the city of Edina.
1.4 	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

1.5 	Section 1. CITY OF EDINA; SALES TAX EXEMPTION FOR CONSTRUCTION 
1.6 	MATERIALS.
 1.7 		Subdivision 1.Exemption; refund. (a) Materials and supplies used or consumed in and 
1.8 	equipment incorporated into the construction, reconstruction, upgrade, expansion, renovation, 
1.9 	or remodeling relating to the following projects in the city of Edina are exempt from sales 
1.10 	and use tax under Minnesota Statutes, chapter 297A, provided that the materials, supplies, 
1.11 	and equipment are purchased after December 31, 2023, and before January 1, 2030:
1.12 	(1) development of Fred Richards Park as identified in the Fred Richards Park Master 
1.13 	Plan; and
1.14 	(2) improvements to Braemar Park as identified in the Braemar Park Master Plan.
1.15 	(b) The tax must be imposed and collected as if the rate under Minnesota Statutes, section 
1.16 	297A.62, subdivisions 1 and 1a, applied and then refunded in the same manner provided 
1.17 	for projects under Minnesota Statutes, section 297A.75, subdivision 1, clause (17). Refunds 
1.18 	for eligible purchases must not be issued until after June 30, 2025.
1.19 		Subd. 2.Appropriation. The amount required to pay the refunds under subdivision 1 
1.20 	is appropriated from the general fund to the commissioner of revenue.

1.21 	EFFECTIVE DATE. This section is effective retroactively for sales and purchases 
1.22 	made after December 31, 2023, and before January 1, 2030.