{"data":{"id":"us-mn/minn.-stat.-469.315","jurisdiction":"us-mn","citation":"Minn. Stat. § 469.315","heading":"TAX INCENTIVES AVAILABLE IN ZONES.","body":"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:\n(1) exemption from individual income taxes as provided under section 469.316;\n(2) exemption from corporate franchise taxes as provided under section 469.317;\n(3) exemption from the state sales and use tax and any local sales and use taxes on qualifying purchases as provided in section 297A.68, subdivision 37;\n(4) exemption from the state sales tax on motor vehicles and any local sales tax on motor vehicles as provided under section 297B.03;\n(5) exemption from the property tax as provided in section 272.02, subdivision 64;\n(6) exemption from the wind energy production tax under section 272.029, subdivision 7; and\n(7) the jobs credit allowed under section 469.318, except that a qualified business located in a create automotive recovery zone is not eligible for the credit under section 469.318 but is eligible for the credit under section 469.3181.","path":["LOCAL ECONOMIC DEVELOPMENT","CHAPTER 469. ECONOMIC DEVELOPMENT","JOB OPPORTUNITY BUILDING ZONES"],"source_url":"https://www.revisor.mn.gov/statutes/cite/469.315","current_through":"2025 Minnesota Statutes","vintage":"","retrieved_at":"2026-09-02T22:10:47Z","sha256":"1abd5689bf72177d67a0692ddb91b14eaa109e2ff8a80b4f1293781460cfa0be","source_id":"us-mn","stale":false,"prev":"us-mn/minn.-stat.-469.314","next":"us-mn/minn.-stat.-469.316"},"notice":"GroundRules: Original legal text. Not legal advice."}