Section 297A.75 — Refund; Appropriation.

297A.75 REFUND; APPROPRIATION. Subdivision 1. Tax collected. The tax on the gross receipts from the sale of the following exempt items must be imposed and collected as if the sale were taxable and the rate under section 297A.62, subdivision 1, applied. The exempt items include: (1) building materials for an agricultural processing facility exempt under […]