Minneapolis; Upper Harbor Terminal Amphitheater construction materials sales tax exemption provided.

HF 2724 provides a sales tax exemption for construction materials used at Minneapolis' Upper Harbor Terminal Amphitheater. It exempts purchases made by contractors, subcontractors, or the amphitheater operator between July 1, 2025, and December 31, 2028, from Minnesota's sales and use tax. The tax collected on these materials will be refunded through the same process used for other qualifying projects under state law. This directly affects those purchasing construction materials for the specific amphitheater infrastructure project during the stated timeframe.