SF 153

Introduction - 94th Legislature (2025 - 2026)

Posted on 01/29/2025 03:33 p.m.

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

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

Section 1. new text begin EDGERTON PUBLIC SCHOOL DISTRICT; REFUNDABLE 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 the elementary and high schools in Independent
School District No. 581, Edgerton, are exempt from sales and use tax imposed under
Minnesota Statutes, chapter 297A, if materials, supplies, and equipment are purchased after
December 31, 2023, and before January 1, 2026:
new text end

new text begin (1) new 3's and 4's preschool classrooms;
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new text begin (2) a new elementary music classroom;
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new text begin (3) a new band room;
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new text begin (4) administrative office relocation and addition with a secure entrance;
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new text begin (5) a new gymnasium with improved community access;
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new text begin (6) new locker rooms to include a storm shelter;
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new text begin (7) updated and increased new parking with site drainage;
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new text begin (8) modifications to current band room to allow for increased office space; and
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new text begin (9) modifications to current office space.
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, 2023, and before January 1, 2026.
new text end