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HF 3806

as introduced - 93rd Legislature (2023 - 2024) Posted on 02/15/2024 09:35am

KEY: stricken = removed, old language.
underscored = added, new language.
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Bill Text Versions

Engrossments
Introduction Posted on 02/14/2024

Current Version - as introduced

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A bill for an act
 relating to taxation; sales and use; providing a refundable exemption for
construction projects in the Lake Superior School District.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

Section 1. new text begin LAKE SUPERIOR SCHOOL DISTRICT; SALES TAX EXEMPTION
FOR CONSTRUCTION MATERIALS.
new text end

new text begin Subdivision 1. new text end

new text begin Exemption; refund. new text end

new text begin (a) Materials and supplies used in and equipment
incorporated into the following projects in Independent School District No. 381, Lake
Superior School District, are exempt from sales and use tax imposed under applicable
statutes if materials, supplies, and equipment are purchased after December 31, 2022, and
before January 1, 2026:
 new text end

new text begin (1) an addition and improvements to Minnehaha Elementary School;
 new text end

new text begin (2) an addition and improvements to William Kelly School;
 new text end

new text begin (3) improvements to Two Harbors High School;
 new text end

new text begin (4) improvements to or replacement of the Two Harbors Bus Garage and Silver Bay
Bus Garage; and
 new text end

new text begin (5) improvements to athletic facilities.
 new text end

new text begin (b) The tax must be imposed and collected as if the rate under Minnesota Statutes, section
297A.62, subdivision 1, applied, and then refunded in the same manner provided for projects
under Minnesota Statutes, section 297A.75, subdivision 1, clause (17). Refunds for eligible
purchases must not be issued until after January 1, 2026.
 new text end

new text begin Subd. 2. new text end

new text begin Appropriation. new text end

new text begin The amount required to pay the refunds under subdivision 1
is appropriated from the general fund to the commissioner of revenue.
 new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective retroactively for sales and purchases
made after December 31, 2022, and before January 1, 2026.
 new text end