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Greater Minnesota Job Expansion Refund Program
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This program provides Sales and Use Tax refunds to qualifying businesses in Greater Minnesota.
To qualify, the Minnesota Department of Employment and Economic Development must certify the business.
To request a refund under this program, you must pay sales tax when you make qualifying purchases. If the seller does not charge sales tax, you must report and pay use tax on the purchase.
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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
