Olmsted County; refundable sales and use tax exemption provided for construction materials for a regional exhibition center.

HF 156 provides a refundable sales and use tax exemption for construction materials used in building a regional exhibition center at Graham Park in Olmsted County. It exempts materials purchased between January 1, 2025, and December 31, 2027, from Minnesota's sales tax, with the tax collected upfront and then refunded. The exemption applies to materials used in construction, reconstruction, or renovation of the center, and funds for refunds come from the state general fund. This directly affects Olmsted County's project costs by reducing upfront expenses for the exhibition center development.