Minnesota § 469.315 - TAX INCENTIVES AVAILABLE IN ZONES
Full text of Minnesota Minnesota Statutes § 469.315 — TAX INCENTIVES AVAILABLE IN ZONES, with citation guidance and answers to common questions.
§ 469.315. TAX INCENTIVES AVAILABLE IN ZONES
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 section 469.316;
(2) exemption from corporate franchise taxes as provided under section 469.317;
(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;
(4) exemption from the state sales tax on motor vehicles and any local sales tax on motor vehicles as provided under section 297B.03;
(5) exemption from the property tax as provided in section 272.02, subdivision 64;
(6) exemption from the wind energy production tax under section 272.029, subdivision 7; and
(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.
History:
1Sp2003 c 21 art 1 s 20; 2010 c 216 s 42
Official Publication of the State of Minnesota
Revisor of Statutes
Source: official Minnesota text · Last verified 2026-08-27
Frequently Asked Questions About Minnesota § 469.315
What does Minnesota Statutes § 469.315 cover?
Section 469.315 ("TAX INCENTIVES AVAILABLE IN ZONES") is part of the Minnesota Statutes, the codified statutory law of Minnesota. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Minnesota § 469.315?
A common citation format is "Minnesota Statutes § 469.315" (Minnesota). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Minnesota law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Minnesota official source linked on this page or consult a licensed Minnesota attorney.
How does Minnesota § 469.315 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Minnesota can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Minnesota.