| State: |
MN |
| Incentive Type: |
Sales and Use Tax Incentives |
| Incentive Title: |
Sales Tax Exemptions |
| Description: |
Job Opportunity Building Zones, Border Cities Enterprise Zones, and Bioscience Zones: Sales tax exemptions for both state and local sales and use tax for goods and taxable services purchased by a qualified business used or consumed in a zone; also for construction materials and supplies to contruct or improve real property in a zone. Motor vehicles may also be exempt if principally garaged in a JOBZ Zone and is primarily used as part of, or in direct support of, business operations carried on in the JOBZ Zone. |
| Eligibility Requirements: |
Business located within a JOBZ zone that has entered into a Business Subsidy Agreement with the appropriate local government. Additional requirements apply to other zones. |
| Geographic Restrictions: |
Statewide in designated zones |
| Granting Authority: |
Dept. of Employment and Economic Development |
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