Greater Minnesota Job Expansion Refund Program

You may only request refunds for purchases used at the qualifying facility identified in your Business Subsidy Agreement.

To request a refund, fill out Form ST11, Sales and Use Tax Refund Request and Multiple Period Amended Return.

You may only make two refund requests per calendar year.

Each refund request must be for $500 or more in tax.

Eligible purchases include:

• Taxable property and taxable services primarily (more than 50%) used or consumed at the qualifying facility
• Construction materials and supplies primarily used or consumed in the construction of real property at the qualifying facility
• Equipment incorporated into real property at the qualifying facility

Note: For this program, the certified business or contractor may purchase construction materials and supplies.

A certified business may request up to $2 million in refunds per year, but no more than $10 million during the seven-year agreement period.

Total refunds to your business are limited to the amount listed in your Business Subsidy Agreement.

The Minnesota Department of Revenue is limited to refunding $7 million in qualifying program purchases per fiscal year (July 1 to June 30).

We process refund requests on a first-come, first-served basis.

• If we reach the $7 million limit for the year, we will process your refund in the next fiscal year
• If we do not reach the $7 million limit for the year, any remaining funds are added to the limit for the next fiscal year