Minnesota § 469.315 TAX INCENTIVES AVAILABLE IN ZONES

Minnesota Statutes

§ 469.315 — TAX INCENTIVES AVAILABLE IN ZONES

Minnesota § 469.315

PartLOCAL ECONOMIC DEVELOPMENT

Ch. 469ECONOMIC DEVELOPMENT

This text of Minnesota § 469.315 (TAX INCENTIVES AVAILABLE IN ZONES) is published on Counsel Stack Legal Research, covering Minnesota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Minn. Stat. § 469.315 (2026).

Text

Qualified businesses that operate in a job opportunity building zone, individuals who invest in a qualified business that operates in a job opportunity building zone, and property located in a job opportunity building zone qualify for:

(1)exemption from individual income taxes as provided under section469.316;

(2)exemption from corporate franchise taxes as provided under section469.317;

(3)exemption from the state sales and use tax and any local sales and use taxes on qualifying purchases as provided in section297A.68, subdivision 37;

(4)exemption from the state sales tax on motor vehicles and any local sales tax on motor vehicles as provided under section297B.03;

(5)exemption from the property tax as provided in section272.02, subdivision 64;

(6)exemption from the wind energy produc

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Qualified businesses that operate in a job opportunity building zone, individuals who invest in a qualified business that operates in a job opportunity building zone, and property located in a job opportunity building zone qualify for:
(1) exemption from individual income taxes as provided under section469.316;
(2) exemption from corporate franchise taxes as provided under section469.317;
(3) exemption from the state sales and use tax and any local sales and use taxes on qualifying purchases as provided in section297A.68, subdivision 37;
(4) exemption from the state sales tax on motor vehicles and any local sales tax on motor vehicles as provided under section297B.03;
(5) exemption from the property tax as provided in section272.02, subdivision 64;
(6) exemption from the wind energy production tax under section272.029, subdivision 7; and
(7) the jobs credit allowed under section469.318, except that a qualified business located in a create automotive recovery zone is not eligible for the credit under section469.318but is eligible for the credit under section469.3181.