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HF 870

Introduction - 94th Legislature (2025 - 2026)

Posted on 02/17/2025 02:49 p.m.

KEY: stricken = removed, old language.
underscored = added, new language.
Version List HF870 Authors and Status
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Line numbers 1.1 1.2 1.3 1.4 1.5
1.6 1.7 1.8 1.9 1.10 1.11 1.12 1.13 1.14 1.15 1.16 1.17 1.18 1.19 1.20 2.1 2.2 2.3 2.4 2.5
2.6 2.7

A bill for an act
 relating to taxation; sales and use; providing a refundable exemption for
construction materials used in certain projects in the Ellsworth Independent School
District.

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

Section 1. new text begin ELLSWORTH INDEPENDENT SCHOOL DISTRICT; SALES AND USE
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 or consumed in and
equipment incorporated into the construction, reconstruction, upgrade, expansion, renovation,
or remodeling of the following projects in Independent School District No. 514, Ellsworth,
are exempt from sales and use tax imposed under Minnesota Statutes, chapter 297A, if the
materials, supplies, and equipment are purchased after December 31, 2024, and before
October 1, 2025:
 new text end

new text begin (1) replacement of a boiler system with a heating and cooling HVAC system;
 new text end

new text begin (2) replacement of windows in the elementary wing;
 new text end

new text begin (3) replacement of the gym roof and shop roof;
 new text end

new text begin (4) replacement of fuel oil with propane for the new HVAC system;
 new text end

new text begin (5) installation of a new electrical system for the new HVAC system;
 new text end

new text begin (6) building tuckpointing; and
 new text end

new text begin (7) renovation of the bus garage.
 new text end

new text begin (b) The tax must be imposed and collected as if the rate under Minnesota Statutes, section
297A.62, subdivisions 1 and 1a, applied and then refunded in the same manner provided
for projects under Minnesota Statutes, section 297A.75, subdivision 1, clause (17).
 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, 2024, and before October 1, 2025.
 new text end