Brooklyn Park; refundable sales and use tax exemption provided for construction materials for clean water infrastructure.

HF 3084 provides a refundable sales and use tax exemption for construction materials used in a water storage facility supporting Brooklyn Park’s biotech innovation district. Businesses purchasing these materials between November 30, 2025, and January 1, 2029, pay the tax upfront but receive a refund through the standard process outlined in Minnesota Statutes §297A.75. The exemption applies specifically to materials for the city’s clean water infrastructure project, with refunds funded from the state general fund. This policy directly affects contractors and suppliers working on this designated Brooklyn Park infrastructure project during the specified timeframe.