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Last Updated: 5/4/2015

Destination Medical Center - 2013 Law Change

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The destination medical center (DMC) construction exemption is effective July 1, 2015.  Materials used to construct or improve buildings and infrastructures are exempt if: (1) the project is financed with public funds, and (2) the project is included in the approved development plan. 

Note: Equipment incorporated into the DMC also qualifies for the exemption.

Qualifying projects include real property acquisition, land remediation, and building demolition, repair, or rehabilitation.  Examples include: construction or reconstruction of cultural facilities, recreational facilities, building facades, roadways, utilities, sewer systems, parking facilities, landscaping, and land preparation for private development.

Contractors: To claim the exemption, give the supplier a completed Form ST3, Certificate of Exemption.  Use reason code "N" and enter "7"- "construction exemption for special projects under M.S. 297A.71" to identify the reason for the exemption.