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, use Form ST11, Sales and Use Tax Refund Request.

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