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

HF 2206 provides a refundable sales and use tax exemption for construction materials used at the Chanhassen Bluffs Sports Complex in Chanhassen, Minnesota. The exemption applies to materials purchased between October 31, 2025, and September 1, 2027, for construction, renovation, or expansion of the facility. Tax collected on these materials will be refunded by the state, funded through a general fund appropriation. This directly affects contractors and suppliers working on the sports complex project during the specified period.