Downtown Fire Relief Available

The State of Minnesota has approved a Sales and Use Tax Exemption for items used to repair, replace, clean or otherwise remediate damage to real and personal property damaged or destroyed in the February 25, 2020 fire in downtown Alexandria. The exemption includes sales and purchases made after February 24, 2020, and before February 28, 2023.  The specific Statutory language is:

PROPERTIES DESTROYED OR DAMAGED BY FIRE; CITY OF
ALEXANDRIA.

(a) The sale and purchase of the following items are exempt from sales and use tax
imposed under Minnesota Statutes, chapter 297A, if the items are used to repair, replace,
clean, or otherwise remediate damage to real and personal property damaged or destroyed
in the February 25, 2020, fire in the city of Alexandria, if sales and purchases are made after
February 24, 2020, and before February 28, 2023:

(1) building materials and supplies used or consumed in, and equipment incorporated
into the construction, replacement, or repair of real property; and

(2) durable equipment used in a restaurant for food storage, preparation, and serving.

(b) Building cleaning and disinfecting services related to mitigating smoke damage to
real property are exempt from sales and use tax imposed under Minnesota Statutes, chapter
297A, if sales and purchases are made after February 24, 2020, and before January 1, 2021.

(c) For sales and purchases made after February 24, 2020, and before July 1, 2021, the
tax must be imposed and collected as if the rate under Minnesota Statutes, section 297A.62,
subdivision 1, applied and then refunded in the manner provided in Minnesota Statutes,
section 297A.75.

For more information, contact the Sales and Use Tax Division at:

Minnesota Department of Revenue
Phone: 651-296-6181 or 1-800-657-3777 (toll-free)
Fax: 651-556-3102
Email: [email protected]
Website: www.revenue.state.mn.us

Additional Information:  Refund Requests for Sales and Use Tax | Minnesota Department of Revenue (state.mn.us).  https://www.revenue.state.mn.us/refund-requests-sales-and-use-tax The form to submit a refund will be ST11 (ST11, Sales and Use Tax Refund Request (state.mn.us)) which also has instructions on what to keep, how to report the tax that was paid, and where to send the refund request.