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469.315 TAX INCENTIVES AVAILABLE IN ZONES.
Qualified businesses that operate in a job opportunity building zone, individuals who invest
in a qualified business that operates in a job opportunity building zone, and property located in
a job opportunity building zone qualify for:
(1) exemption from individual income taxes as provided under section 469.316;
(2) exemption from corporate franchise taxes as provided under section 469.317;
(3) exemption from the state sales and use tax and any local sales and use taxes on qualifying
purchases as provided in section 297A.68, subdivision 37;
(4) exemption from the state sales tax on motor vehicles and any local sales tax on motor
vehicles as provided under section 297B.03;
(5) exemption from the property tax as provided in section 272.02, subdivision 64;
(6) exemption from the wind energy production tax under section 272.029, subdivision 7; and
(7) the jobs credit allowed under section 469.318.
History: 1Sp2003 c 21 art 1 s 20

Official Publication of the State of Minnesota
Revisor of Statutes