Minnesota Statutes Local Economic Development (Ch. 466A-470) § 469.315. Tax incentives available in zones

(1) exemption from individual income taxes as provided undersection 469.316;

(2) exemption from corporate franchise taxes as provided undersection 469.317;

(3) exemption from the state sales and use tax and any local sales and use taxes on qualifying purchases as provided insection 297A.68, subdivision 37;

(4) exemption from the state sales tax on motor vehicles and any local sales tax on motor vehicles as provided undersection 297B.03;

(5) exemption from the property tax as provided insection 272.02, subdivision 64;

(6) exemption from the wind energy production tax undersection 272.029, subdivision 7; and

(7) the jobs credit allowed undersection 469.318, except that a qualified business located in a create automotive recovery zone is not eligible for the credit undersection 469.318but is eligible for the credit undersection 469.3181.