SF 154

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 in the Heron Lake-Okabena
Independent School District.

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

Section 1. new text begin HERON LAKE-OKABENA 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. 330, Heron
Lake-Okabena, are exempt from sales and use tax imposed under Minnesota Statutes, chapter
297A, if the materials, supplies, and equipment are purchased after May 31, 2024, and
before January 1, 2025:
new text end

new text begin (1) roof replacement;
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new text begin (2) concrete work;
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new text begin (3) tuckpointing;
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new text begin (4) windows;
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new text begin (5) flooring;
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new text begin (6) bus garage doors;
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new text begin (7) Heron Lake doors;
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new text begin (8) bathroom fixtures and upgrades; and
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new text begin (9) pool filter replacement.
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 May 31, 2024, and before January 1, 2025.
new text end