Chanhassen; refundable sales and use tax exemption provided for construction materials.

HF 1919 provides a refundable sales and use tax exemption for construction materials used in building the Chanhassen Bluffs Sports Complex in Chanhassen, Minnesota. The exemption applies to materials purchased between October 31, 2025, and September 1, 2027, and covers construction, reconstruction, or renovation work on the facility. Tax collected on these purchases will be refunded by the state through the same process used for other qualifying projects under Minnesota law. This bill directly affects the city of Chanhassen and the developers or contractors working on the sports complex project during the specified period.