| State: |
MN |
| Incentive Type: |
Sales and Use Tax Incentives |
| Incentive Title: |
Sales Tax Refunds |
| Description: |
1. Capital Equipment Refund: Qualifying purchased or leased capital equipment for use within the state may receive a refund of the sales tax paid.
2. Special Purchase Refund: Businesses in cities with designated "border city development zones" may be eligible for a refund of sales or use tax paid on machinery, equipment and repair parts used in one of those cities. Also available on construction materials used to construct a facility located in the zone. |
| Eligibility Requirements: |
1. Equipment must be used for manufacturing, fabricating, mining or refining tangible items to sell at retail; or transmitting results by a customer of an on-line computerized data retrieval system to sell at retail; or generating electricity or steam to sell at retail.
2. Must be located in a designated zone. |
| Geographic Restrictions: |
1-Statewide; 2-Designated Zones |
| Granting Authority: |
Dept. of Employment and Economic Development |
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