Delano; refundable sales and use tax exemption provided for construction materials for an ice rink.

HF 148 provides a refundable sales tax exemption for construction materials used in building an ice rink in Delano, Minnesota. Purchases made between November 30, 2023, and January 1, 2026, qualify for the exemption, meaning the tax is collected upfront but then refunded to the buyer after June 30, 2025. The state will cover these refunds using funds from the general revenue fund. This policy directly affects the Delano ice rink project and its contractors by reducing upfront construction costs.