1.1 	A bill for an act
1.2 	relating to taxation; sales and use; providing a refundable exemption for 
1.3 	construction materials for a new school building in the Le Sueur-Henderson School 
1.4 	District.
1.5 	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

1.6 	Section 1. LE SUEUR-HENDERSON SCHOOL DISTRICT; SALES TAX 
1.7 	EXEMPTION FOR CONSTRUCTION MATERIALS.
 1.8 		Subdivision 1.Exemption; refund. (a) Materials and supplies used in and equipment 
1.9 	incorporated into the construction of a new elementary school in Independent School District 
1.10 	No. 2397, Le Sueur-Henderson, are exempt from sales and use tax imposed under Minnesota 
1.11 	Statutes, chapter 297A, if materials, supplies, and equipment are purchased after May 31, 
1.12 	2023, and before January 1, 2025.
1.13 	(b) The tax must be imposed and collected as if the rate under Minnesota Statutes, section 
1.14 	297A.62, subdivision 1, applied and then refunded in the same manner provided for projects 
1.15 	under Minnesota Statutes, section 297A.75, subdivision 1, clause (17). Refunds for eligible 
1.16 	purchases must not be issued until after June 30, 2024.
1.17 		Subd. 2.Appropriation. The amount required to pay the refunds under subdivision 1 
1.18 	is appropriated from the general fund to the commissioner of revenue.

1.19 	EFFECTIVE DATE. This section is effective retroactively for sales and purchases 
1.20 	made after May 31, 2023, and before January 1, 2025.