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Destination Medical Center Exemption
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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 the project is both:
- financed with public funds
- included in the approved development plan
Note: Equipment incorporated into the DMC also qualifies for the exemption.Qualifying projects include:
- building demolition, repair, or rehabilitation
- land remediation
- real property acquisition
Examples include:
- construction or reconstruction of cultural facilities
- recreational facilities
- building facades
- roadways
- utilities
- sewer systems
- parking facilities
- landscaping
- land preparation for private development
Claiming the Exemption
To claim the exemption, give your supplier a completed Form ST3, Certificate of Exemption.
Specify the Other exemption and write in “7. Construction exemption for special projects under M.S. 297A.71."